The Influence On Accounting Information Displosure Due To The Newly Published Accounting Standards

On Feb. 15^th, 2006, the ministry of finance issued a set of new Accounting Standards, which has been put into practice all through the listed companies in China since Jan. 1st, 2007. This is a big event both in year 2006 and 2007.Under this accounting event background, This paper is going to give us a detailed discription of the newly published Accounting Standards, to compare with the old Accouting Standards we practiced before 2007, and to discuss the influence on accounting information displosure due to the new accounting standards.With reference to many instances of our listed companies, this paper mainly analysised the profound influence on acccouting information our public users could get, and what's the difference between the new and old standards.For those differences on accounting information due to standards changing, it gives us a way of better reading and understanding; and for those particular companies with particular purposes of window-dressing their operation performance, after a lot of instance analysises and data analysises, it tried to find and develop a breakpoint of analysis and reading the financial reports. In this paper, Statistics sampling distribution method helps to demonstrate the conclusion: Those companies who window-dress their operation performance with bad intention through the new dept recombine, non-monetary assets exchange and business combination standards will show their tails in the percentage of non-operation net income to total profit.In a summary, after a properly reading of this paper, we can have a better understanding of the newly published Accounting Standards, and it will also help us to find evidences of accounting manipulate of window-dressing in operation performance.