新准则变动给各行业带来的影响分析及检验

摘要

本文首先对新会计准则总体上的变动进行了概述，然后在对新准则变动的行业影响理论分析基础上，通过选取各个行业上市公司每股财务指标数据，同报告披露日前后股价涨跌幅进行关联性分析，利用市场数据，对于新会计准则给各个行业带来的影响进行检验。%At the first, this paper reviews the general changes of the new accounting criterion. Then, based on the analysis of industry impacts theory by the new criterion changes, through choosing each financial index data of listed companies in various industries, the share price fluctuation range around the day that the report is disclosed is analyzed. The effects of the new accounting criterion on various industries are tested by using market data.