| 浅析新会计准则变革对上市公司的影响 |
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| 作者单位： | 长安大学经济与管理学院 西安710064 |
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| 摘 要： | 新会计准则的颁布,对我国上市公司的影响巨大。本文归类总结了新会计准则的变革点,并分别讨论了各个变革点对不同行业上市公司的具体影响。
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| 关 键 词： | 新会计准则 上市公司 企业利润 |
Preliminary Discussion on The Influence on Listed Company Caused by New Accounting Criterion Reform |
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| Authors: | Zhang Li |
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| Abstract: | The new accounting criterion has been issued. Its effect to our country 's listed companies is great. This paper summed up the reform points of the new accounting criterion, and discussed respectively the effect of that reform to different listed companies of different industries. |
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| Keywords: | new accounting criterion listed company enterprises profit |
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