Study On The Financial Performance Report Based On The New Accounting Standards

The new accounting standards was issued in the February 15, 2006, and in the implementation of listed companies firstly on January 1, 2007. The system of new accounting standards compose by one basic guidelines and 38 specific accounting standards. Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes. Changes in the income statement and the adoption of change statement of owner' equity notes the differences between the financial performance reports of China and the international standards of international accounting are more and more vanishing . Implementation of the new accounting standards taken a major step forward with the great significance of International convergence of accounting.This paper will analyze income statement and change statement of owner' equity of the new accounting standards. And to understand the performence of new financial performance report in the enterprise By analyzing the listed company's annual report. Explore its shortcomings still exist, and to lie some propoals.This paper is divided into five chapters. Its structure is as follows,the chaper one is to describe the research background and significance, and give general introduction of the research content and the structure of the article. Finally, it'll provide a comprehensive evaluation of the research at home and abroad. The second chapter is to introduce the foreign reports, as well as their research of the financial performance recently. The third chapter is to describe the direction of improving financial reporting ,and to analysy the relevant theories on the financial performance . Chapter IV will analyze the differences between the the former accounting standards and the new accounting standards. The contents of chapter V will analyze some financial performance data of the annual report of some listed companies in 07 through standardized methods and empirical study.