基于双重会计准则的上市公司净利润差异实证分析

我国B股上市公司除应按照中国会计准则编制财务报告外,还应按照国际会计准则编制财务报告。由于双重会计准则规定存在差异,造成上市公司会计报表中的净利润存在差异。本文通过对沪市B股上市公司在双重会计准则下净利润差异进行分析,探寻准则间协调的发展趋势,提出遵循新会计准则是缩小差异的有效路径。

Positive Analysis on Trends of Net Profits Differences Caused by Two Accounting Standards Based on Listed Companies Issued B Shares

Listed companies issued B shares are asked for two accounting statements written by China accounting standard and international accounting standard respectively.The differences of this two accounting standards have led to differences of net profits in accounting statements of listed company.In order to seek for the developing trends and the main reason for these differences,in this paper,we choose several samples of companies issued B shares taken from Shanghai share-list.Based on this,we believe that using a new accounting standard will be an effective way for shortening the differences.The results will have important meanings in theory and in actuality,not only for analyzing accounting information announced by listed companies in China,but also for estimating application effects of accounting standard.