| 新会计准则对上市公司综合财务状况的影响 |
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| 引用本文： | 刘益平,左宜.新会计准则对上市公司综合财务状况的影响[J].价值工程,2010,29(11):37-39. |
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| 作者姓名： | 刘益平 左宜 |
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| 作者单位： | 南京航空航天大学经济与管理学院,南京,211100 |
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| 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。
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| 关 键 词： | 新会计准则 上市公司 综合财务状况 |
The Effect of New Accounting Standards Executed on Comprehensive Financial Conditions of Listed Companies |
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| Liu Yiping,Zuo Yi.The Effect of New Accounting Standards Executed on Comprehensive Financial Conditions of Listed Companies[J].Value Engineering,2010,29(11):37-39. |
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| Authors: | Liu Yiping Zuo Yi |
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| Institution: | School of Economics and Management/a>;Nanjing University of Aeronautics and Astronautics/a>;Nanjing 211100/a>;China |
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| Abstract: | 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. |
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| Keywords: | new accounting standards listed companies comprehensive financial conditions |
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