新会计准则影响股东权益变化因素的分析  

On the Factors Affecting the Changes of Shareholder Rights in View of New Accounting Standards

作　　者：唐婉虹[1] 吕堃 杨素娟[1] 

机构地区：[1]南京理工大学经济管理学院,江苏南京210094 [2]广东中山港华燃气有限公司,广东中山542800

出　　处：《改革与战略》2008年第5期72-75,共4页Reformation & Strategy

摘　　要：文章针对新会计准则的颁布对股东所有者权益的变化各影响因素进行分析,选取巨潮资讯网、上海证券交易所网站、深圳证券交易所网站等公开披露的国内A股上市公司2006年的年度报告数据,对影响所有者权益变化的15个因素进行了描述性统计、单因素敏感性分析和回归分析,得出在所有的影响因素当中,长期股东权益投资差额对股东权益的变化的影响是显著的。This article gives an analysis on the factors affecting the changes of the Shareholder＇s ownership interest which is brought by the New Accounting Standards .This survey is based on the 2006 annual report of class a stock companies which are supplied by the Cninfo web site, Shanghai Stock-Exchange web site, Shenzhen Stock Exchange web site, etc. Then we apply descriptive statistics, the single factor sensitivity analysis and the regression analysis to the fifty factors which influence Shareholder＇s ownership interest. Finally we come to make conclusion that long-term equity investment variance influence the changes of the shareholder ownership interest remarkably.

关 键 词：新会计准则 股东所有者权益 长期股权投资差额 

分 类 号：F23[经济管理—会计学]