新会计准则对企业利润的影响

新会计准则对企业利润的影响
 
摘要：2006年2月15日，财政部发布了新企业会计准则体系，包括1项基本准则和38项具体准则， 于2007年1月1日起在上市公司施行，并鼓励其他企业执行。根据新的《企业会计准则》及该准则的使用指南，不同行业、不同企业可根据自身企业情况在资产计量方法上，在1定程度上享有更大的自主权，由此超过700家上市公司的业绩将发生重大变化，这无形中便给上市公司预留了企业操纵利润的空间。新企业会计准则带来的冲击波使上市公司首当其冲。在此背景下，本文首先对新会计准则进行了概述以及论述了与企业利润相关的新会计准则的主要变化，然后从几大主要变化包括公允价值的引入，资产减值准备的计提，存货计价方法的变革等几个方面详细分析了其变化对企业利润产生的影响，进而提出了遏制企业利用新旧会计准则交替之机操纵利润的几个主要措施，以确保各大企业会计信息所披露出的利润是“阳光下的利润”。

关键字：新会计准则；企业利润；变化；影响

New accounting standards on the impact of enterprises’ profits
    
Abstract : On February 15th, 2006, Ministry of Finance has issued new enterprise accounting standards system , which includes 1 basic criterions and 38 concrete criterions .And it has been executed in the listed companies since January 1st , 2007, and encouraged other enterprises to carry out . In light of the new 《Enterprise Accounting Standards》 and the criterions for the use of guidelines , to some extent , different trades , different enterprise may enjoy great autonomy considering their own business in assets measurement methods .Therefore, more than 700 listed companies’ performance will have tremendous change, this imperceptibly would be leave the enterprises enough space to manipulate their profits . New accounting standards which bring the shock wave have the listed companies to bear the brunt. Under this background, this article first outlines the new accounting standards and elaborates the new accounting criterions’ main change that correlated with enterprise profits. Then from several big main changes including introduction of fair value, the assets impairment preparation’s completion and the transformation of the inventory valuation methods and so on several aspects multi analyses how these changes affect the enterprise profit. Finally it brings forward some main solutions to forbid the enterprises making use of the chance for the turn of new standards and old standards to manipulate the profits , ensuring that the accounting profits disclosed by each enterprise are " the profits under the sunshine ".

Keywords : new accounting standards; enterprise profit; change; impact