会计准则变更对上市公司经营绩效的影响研究  

Research on the Impact of Accounting Standards Changes on the Operating Performance of Listed Companies

作　　者：丁婷婷 DING Ting-ting(Jinan High-tech Development Co.,Ltd)

机构地区：[1]济南高新发展股份有限公司

出　　处：《当代会计》2023年第5期4-6,共3页Contemporary Accounting

摘　　要：主要从理论分析和实证案例两个方面研究了会计准则变更对上市公司经营绩效的影响,首先阐述了会计准则变更的概念、原因、分类和影响因素,其次探讨了会计准则变更对上市公司财务报表、经营绩效评价指标和投资者决策的影响,并提出了相关对策,最后通过实证案例分析,验证了会计准则变更对上市公司经营绩效的影响。This paper primarily investigates the impact of accounting standards changes on the operational performance of listed companies through theoretical analysis and empirical case studies.This paper first elaborates on the concept,reasons,classification,and influencing factors of accounting standard changes,then explores the effects of accounting standard changes on the financial statements,operational performance evaluation indicators,and investor decisions of listed companies,while proposing relevant countermeasures.Finally,this paper verifies the impact of accounting standard changes on the operational performance of listed companies through empirical case analysis.

关 键 词：会计准则 经营绩效 上市公司 

分 类 号：F272.92[经济管理—企业管理] F233[经济管理—国民经济]