新企业会计准则在上市公司的实施情况毕业论文.doc

本 科 毕 业 论 文 题 目 新企业会计准则在上市公司的实施情况 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 摘 要 新企业会计准则的实施对企业的影响是近几年来企业管理层以及企业财务人员所研究关注的热点问题之一。新会计准则体系于2007年1月1日起在上市公司范围内施行，并鼓励其他企业执行。新的会计准则为中国的会计体系注入了新的血液，带来了翻天覆地的变革，因此，对新企业会计准则的实施对企业的影响就显得非常有意义。本文采用实证调查、问卷调查和开展座谈会的研究方法，深入调查新会计准则对宁波江东区上市公司的影响。实证调查结果表明：实施新会计准则后，财会人员一般都比较清楚掌握新会计准则，并且公司会对财会人员进行个的培训；新企业会计准则有利于风险管理；新企业会计准则有利于抑制关联方的操纵等。通过阅读有关文献并且结合实证调查提出了以下几点解决问题的对策：加强公允理论研究提升财会人员职业素质；完善公司治理结构大力培育和发展资产评估中介行业；构建一个统一的市场信息平台。关键词：Abstract The implementation of New Accounting Standards impact on corporate accounting in recent years by the Commissioner and corporate financial officers is one of hot issues. New Accounting Standards on 1 January 2007 onwards are implemented within the scope of the listed companies and to encourage other enterprises. The New Accounting Standards for China’s accounting system into the new blood has brought radical change, therefore, the implementation of New Accounting Standards impact on the business it is very meaningful. In this paper, empirical investigation, questionnaire survey and carried research methods seminars, received through the questionnaires sent to in－depth investigation in the form of New Accounting Standards on listed companies in Jiangdong district of Ningbo impact. Empirical findings show that: the implementation of New Accounting Standards, accountants are generally more clear understanding of New Accounting Standards, and the companies will conduct a training of accountants; New Accounting Standards are conducive to risk management; New Accounting Standards beneficial to inhibit the association party manipulation. By reading the literature and empirical research suggests that the combination of the followin