新所得税准则实施对上市公司业绩的影响探析论文.doc

PAGE I 本科生毕业论文 新所得税准则实施对上市公司业绩的影响探析 摘　要 随着市场经济发展，为了更好的为财务报表使用者提供真实可靠的数据，新会计准则率先在上市公司执行,新会计准则的执行标志着我国会计准则与国际会计准则实现了实质性趋同。与旧准则会计处理方法不同的是资产负债表债务法是以资产负债为重心,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的方法，取代了应付税款法等所得税会计处理方法.这将影响利润表中的所得税费用，并最终影响上市公司的净利润。 上市公司的净利润直接关系到上市公司的每股收益,这将影响到公司的长期自由现金流、股价进而影响到公司吸收投资的状况、公司的规模。业绩的好坏对上市公司的影响是至关重大的，由于新所得税的会计处理方法将影响到所得税费用，而最终影响到公司的业绩。 本文就财政部关于新会计准则中所得税的变动的规定,以及几位学者关于这一改变的看法, 以新旧企业所得税差异入手，分析了企业执行新所得税准则的财务影响并对上市公司执行新企业所得税的影响进行探析。 关键词：所得税准则；上市公司；执行；建议 Abstract With the development of the market economy, in order to provide the financial statements for reliable data, the new accounting standards in the listed company, the new accounting rule execution marks our accounting standards and international accounting standards achieved substantial convergence. And the old standard accounting treatment of different balance sheet debt is focusing on assets and liabilities according to the enterprise, the book value of the assets and liabilities of the tax law and the difference between the tax basis determine income tax expenses, etc, replaced with the tax law accounting method, etc. This will influence the income tax expenses, profit and net impact of listed companies. Net profit of listed companies is directly related to the listed company’s earnings per share,it will affect the long_term free cash flow,stock prices affect company absorbed the investment situation,the size of the company.The performance is good or bad impact on listed companies is very important,because the new income tax accounting treatment methods will influence the income tax expenses,and ultimately affect the performance of the compang. In this paper, the Ministry of Finance on the new accounting standards of income tax changes in the regulations, and several scholars about this change view, to the old and the enterprise income tax difference proceed with,analysed an enterprise to carry out the new income tax criterion financial effect and listed companies on the implementation of t