新所得税准则实施对上市公司业绩的影响探析.doc

攻读硕士学位期间的研究成果 河南科技大学管理学院毕业论文 PAGE I PAGE IV 新所得税准则实施对上市公司业绩的影响探析 摘 要 为了更好的为财务报表使用者提供真实可靠的数据，新所得税准则颁布后率先在上市公司执行。新所得税准则与旧准则会计处理方法不同的是采用资产负债表债务法按企业资产负债的账面价值与税法规定的计税基础之间的差额等确认所得税费用，取代了应付税款法等旧所得税会计处理方法。 本文共分为六部分：第一部分详细阐述了新旧所得税准则的主要差异；第二部分从微观角度分析执行新所得税准则产生的财务效果；第三部分从具体行业分析了不同行业在新所得税下的益程度；第四部分从企业具体操作层面论述了新所得税会计准则对上市公司的影响；第五部分通过案例分析来具体说明所得税变化对上市公司的影响；第六部分提出了新的所得税准则的实施需要上市公司注意的问题。 新所得税会计准则的实施是“资产负债观”的重要体现，它既提高了会计信息的可比性，同时使企业财务报表反映的信息更加完整.当然，相关会计信息质量的提高必将更加有利于投资者和公司决策者。公司管理者和投资者应该注意和利用所得税准则变化前后对企业财务和经营方面的影响，以进行更加明智的决策。 关 键 词：所得税准则,上市公司, 影响,财务,问题 THE EFFECT OF THE IMPLEMENTATION OF THE NEW INCOME TAX ON THE LISTED COMPANY PERFORMANCE ABSTRACT In order to better provide real reliable data for users of financial reporting,The new income tax standards carry out in the listed company first .The new income tax criterion and old accounting treatment method is different，the new income tax rule is balance sheet debt method according to the difference between the book value of the assets and the liabilities of the tax base with tax law to recognize the income tax expenses,have replaced the old income tax accounting treatment etc. This paper is divided into five parts: The first part expounded the main differences between the old and new income tax standards; The second part analysis the financial effect of implementation of the new income tax standards from microcosmic Angle produced ; The third part analysis the benefit levels under the new income tax from specific industries in different industries；The fourth part discuss the influence of the New income tax accounting standards on the listed company from enterprise specific operation; The fifth part illustrate the influence of the income tax changes on the listed companies through concrete cases ; The sixth part puts forward the problems which are the listed companies should pay attention to under the new income tax. The implementation of the New income tax accounting standards reflects the liability view, it can not only