新会计准则对上市公司综合财务状况的影响  

Influence of new accounting standards on comprehensive financial condition of listed company

作　　者：唐榕[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《沈阳工业大学学报（社会科学版）》2009年第4期344-348,共5页Journal of Shenyang University of Technology(Social Sciences)

基　　金：沈阳市科技计划项目(1081345-5)

摘　　要：为探讨实施新会计准则前后各行业上市公司综合财务状况的变化,采用主成分分析的实证研究方法对相关数据进行分析。研究发现,新会计准则的实施使上市公司大部分财务指标发生改变,给资产质量状况、盈利能力和经营增长状况带来了显著影响。各行业综合财务状况有不同变化,其中农林牧渔业、制造业、房地产业的综合财务状况明显好转。In order to explore the comprehensive financial condition changes of listed company before and after the implementation of the new accounting standards in each industry, the principal component analysis of empirical research methods is used based on related data. It is found that the implementation of new accounting standards making changes to most of the financial indicators of listed company, and have important influences on the condition of asset quality, the profitability, and the condition of operating and growth. The comprehensive financial conditions of various industries changed differently, of which the agriculture, forestry, animal husbandry and fishing, the manufacturing, and the real estate has significantly improved.

关 键 词：新会计准则 上市公司 综合财务状况 经济后果 财务指标 财务评价 主成分分析 

分 类 号：F233[经济管理—会计学] F406.7[经济管理—国民经济]