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1、 辽宁科技大学毕业设计（论文） 第 I 页实施新会计准则体系对上市公司财务状况影响分析摘要为了规范企业会计核算,真实完整地提供会计信息，财政部发布了新会计准则，它的发布实施将进一步强化对会计信息供给的约束，有效地维护投资者的知情权，有利于社会公众做出理性决策；有利于进一步促进建立和完善我国社会主义市场经济体制；有利于更好地发挥会计工作引导资源配置、支持科学决策、加强经营管理、推动合理分配、构建和谐社会的职能作用；有利于促进、深化企业改革，推进金融改革，健全财政职能，建设现代市场体系和完善宏观调控体系；有利于促进我国企业更好、更多地“走出去”和引进来“，从而进一步促进对外开放水平的不断提高；有利
2、于进一步优化我国的投资环境，稳步推进我国会计国际化发展战略，全面提升我国会计的现代化水平。本文就新会计准则与以往的会计准则相比较，并从新的会计准则的更新处出发，如资产减值准备，债务重组方法，存货管理，公允价值的应用，企业合并，合并财务报表基本理论，所得税会计等方面入手，说明新企业会计准则对财务状况产生了重大影响。关键词 新会计准则；公允价值；产生的影响 辽宁科技大学毕业设计（论文） 第 II 页AbstractIn order to standardize corporate accounting, real integrity to provide accounting informatio
3、n, the Ministry of Finance issued a new accounting guidelines, which will be issued to further strengthen the implementation of the accounting information supply constraints, effectively safeguarding investors right to know, to make the public Rational decision-making to further promote the establis
4、hment and improvement of Chinas socialist market economic system, which will contribute to better play accounting guide the allocation of resources, to support scientific decision-making, strengthening management, and promote the rational allocation of building a harmonious society functions; help p
5、romote , deepen enterprise reform, and promote financial reforms, improve the financial function, the construction of a modern market system and improve the macro-control system is conducive to promoting Chinas enterprises better, more go out and the introduction to thereby further promote the level
6、 of opening to the outside world continued to improve China to further optimize the investment environment, and steadily pushing forward Chinas accounting of the international development strategy to enhance the level of modernization of Chinas accounting.This paper on the new accounting standards a
7、nd previous accounting standards, compared to the new accounting standards and the Department of updating, such as impairment of assets, debt restructuring, inventory management, application of the fair value of the enterprise merger, the consolidated financial statements of the basic theory, Income
8、 Tax Accounting, and other aspects of the new enterprise accounting standards to the financial situation has had a major impact.Key words New Accounting Standard；Fair Value； Financial Situation 辽宁科技大学毕业设计（论文） 第 III 页目 录摘要.IAbstract.II第 1 章 绪论.11.1 课题背景.11.2 课题意义.1第 2 章 新企业会计准则的主要变化.22.1 资产减值准备.22.2 债务重组方法.32.3 存货.32.4 公允价值.42.4.1 公允价值的应用会增加上市公司的利润.42.4.2 公允价值不会对上市公司的利润产生较大影响.52.5 企业合并.52.6 合并财务报表基本理论.62.7 所得税会计.62.8 其它.7第 3 章 新企业会计准则对财务状况的影响.83.1 新企业会计准则对企业利润的影响.83.1.1 增加和减少财务当期利润.83.1.2 企业当期财务利润波动.113.2 新企业会计准则对企业人为操纵利润的影响.113.3 新企业会计准则对企业净资产的影响.12结论.13致谢.14参考文献.15附录.17
