| As we all know, listed companies should execute China's accounting standards for business enterprises officially on the day of January 1, 2007. It's very easy to confuse the user of financial reports due to the differences or absences of succession between the new and the former standards. Under these circumstances, it has realistic significance to investigate the material influences that the new accounting standards bring to financial reports of listed companies.Through reviewing the evolution process about China's accountant system, investigating the enacting context of the newly rule, and finding out significant differences between the new standards and the former one, and the international one also, this article focuses on omni-directional influences resulting from the new standards through digging information on 2006 annals of listed company, both on aspects of financial data and managerial idea. Through analysis of factors that increase or decrease list company's net assets, this article concludes that, from the holistic aspects, it has insignificant influences, but from the individual aspects, the influences are more remarkable. It also has far-reaching influences to listed company's future financial and working status because of the likelihood of the alteration of accountant policies and estimates.The article has two main features on study method. One is contacting the theory and practice very well. Through theoretical analyzing of differences between the new and the former accounting standards, and studying the actual changes from listed companies'financial reports, to verify each other. The other is combing quantitative analysis and qualitative analysis. Through collecting plenty of second data, sorting and processing these data by means of comparative analysis and factor analysis, and integrating qualitative study the same time, to find out profound and long-term influences to list company based on the current influences to financial reports from the new standards. |
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