新会计准则对上市公司信息披露的影响

证券市场的健康发展对促进我国市场经济的完善和发展起到了至关重要的作用.而证券市场制度的核心是会计信息披露制度,会计信息的披露直接影响到投资者的价值判断和投资决策.我国财政部于2006年2月15日颁布的新的企业会计准则对会计信息的披露了作了一些补充和规定.本文从上市公司信息披露存在的问题出发,着重分析了新企业会计准则中的关联方披露、债务重组的披露和每股收益的披露对我国上市公司财务信息披露的影响,最后指出新准则信息披露仍然存在的不足.

The Influence of New Accounting Standards on Information Disclosure for Listed Companies

The healthy development of capital market plays an important role in promoting China's market economy.The accounting information disclosure system which directly influences the value judgment and decision making of investors is critical to the capital market.The newly issued accounting standards by the Ministry of Finance on Feb.15,2006 have given some regulations on the disclosure of accounting information.This paper first analyzes the disclosure of related parties,liability restructure,earnings per share in new accounting standards which will further influence the quality of accounting information disclosure of listed companies;then points out some limitations related to accounting information disclosure in new accounting standards.