摘要
新会计准则的颁布，对我国上市公司的影响巨大。本文归类总结了新会计准则的变革点，并分别讨论了各个变革点对不同行业上市公司的具体影响。
The new accounting criterion has been issued. Its effect to our country ＂s listed companies is great. This paper summed up the reform points of the new accounting criterion, and discussed respeetively the effect of that reform to different listed companies of different industries.
出处
《河北交通职业技术学院学报》
2007年第2期16-18,53,共4页
Journal of Hebei Jiaotong Vocational and Technical College
关键词
新会计准则
上市公司
企业利润
new accounting criterion
listed company
enterprises profit
