基于双重会计准则的上市公司净利润差异实证分析  

Positive Analysis on Trends of Net Profits Differences Caused by Two Accounting Standards Based on Listed Companies Issued B Shares

作　　者：于纹[1] 董洁[1] 

机构地区：[1]江苏大学审计处/工商管理学院,江苏镇江212013

出　　处：《财会通讯（学术版）》2007年第2期46-48,共3页Communication of Finance and Accounting

基　　金：江苏省教育厅哲学与社会科学基金项目(05SBJ790013);江苏大学人文社科基金项目(JDR200539)阶段性成果

摘　　要：我国B股上市公司除应按照中国会计准则编制财务报告外,还应按照国际会计准则编制财务报告。由于双重会计准则规定存在差异,造成上市公司会计报表中的净利润存在差异。本文通过对沪市B股上市公司在双重会计准则下净利润差异进行分析,探寻准则间协调的发展趋势,提出遵循新会计准则是缩小差异的有效路径。Listed companies issued B shares are asked for two accounting statements written by China accounting standard and international accounting standard respectively.The differences of this two accounting standards have led to differences of net profits in accounting statements of listed company.In order to seek for the developing trends and the main reason for these differences,in this paper,we choose several samples of companies issued B shares taken from Shanghai share-list.Based on this,we believe that using...

关 键 词：中国会计准则 国际会计准则 净利润 差异 实证分析 

分 类 号：F233[经济管理—会计学]