新旧会计准则变化对上市公司的影响及思考
中文摘要
我国新颁布的会计准则是与国际会计准则趋同并涵盖企业各项经济业务的、能够独立实施的会计准则体系。从2007年起开始在上市公司实施、符合条件的其他企业可遵照执行的新会计准则，不仅在会计基本理念、方法和程序上发生了重大变化，而且将在宏观和微观层面对企业及其利益悠关者，尤其是上市公司产生重大影响，使上市公司的利润在短期内发生较大变化。
关键词：新旧会计准则变化，对上市公司的影响，财务准确度的影响,思考
ABSTRACT
The new accounting standards promulgated in China are with international accounting standards convergence and cover the economic work, independent of the implementation of accounting standards.
The new accounting standards, implemented from 2007 in the listed companies as well as those applying to the rules, not only make great changes in the accounting basic theory, method and the procedure, but also place significant impact on the listed companies while concerning about the interest related parties，which will bring great change in the profit made by the listed companies in the short term.
Key Words：changes in new and old accounting standards, influence in the listed company, effect in financial accuracy, thinking
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