新会计准则对上市公司综合财务状况的影响  

The Effect of New Accounting Standards Executed on Comprehensive Financial Conditions of Listed Companies

作　　者：刘益平[1] 左宜[1] 

机构地区：[1]南京航空航天大学经济与管理学院,南京211100

出　　处：《价值工程》2010年第11期37-39,共3页Value Engineering

摘　　要：本文选取了深沪两市280家A股上市公司作为研究样本,对样本06、07年指标分别进行因子分析,构建研究模型,以此分析研究新会计准则的实施对各行业上市公司综合财务状况的影响方向和程度。This paper selects 280 companies publicly listed on the Shanghai and Shenzhen stock exchange as sample, then builds a model to figure out the scores evaluating comprehensive financial conditions of listed companies in 2006 and 2007, and researches by sectors into the direction and extent of the influence of the new CAS exerting on the financial condition of listed companies.

关 键 词：新会计准则 上市公司 综合财务状况 

分 类 号：F233[经济管理—会计学]