摘 要
新收入准则的实施标志着我国会计准则与国际财务报告准则的进一步趋同，对上市公司财务信息质量及经营决策产生深远影响。本研究旨在探讨新收入准则实施后对上市公司财务报表的具体影响，通过对比分析2018 - 2022年间A股市场制造业、信息技术业等重点行业样本企业的财务数据，采用定量分析与定性分析相结合的方法，深入剖析新准则在收入确认时点、计量方式、合同成本处理等方面的变化特征及其经济后果。研究发现，新准则的实施显著改变了上市公司的收入结构和利润分布，尤其在长期合同占比高的企业中表现更为明显；同时，新准则促使企业优化内部管理流程，提升信息披露透明度。创新之处在于首次系统地构建了多维度评价体系，从会计信息质量、盈余管理行为、市场反应等多个角度全面评估新准则的影响效果，为后续政策制定提供了实证依据。
关键词：新收入准则 财务报表影响 收入确认时点
Abstract
The implementation of the new revenue recognition standard signifies a further convergence between China's accounting standards and International Financial Reporting Standards, profoundly impacting the quality of financial information and operational decision-making of listed companies. This study aims to investigate the specific effects of the new revenue recognition standard on financial statements of listed companies by comparing and analyzing financial data from sample firms in key industries such as manufacturing and information technology in the A-share market during the period 2018-2022. Utilizing a combination of quantitative and qualitative analysis methods, this research thoroughly examines the characteristics and economic consequences of changes in revenue recognition timing, measurement approaches, and contract cost treatment under the new standard. The findings indicate that the implementation of the new standard has significantly altered the revenue structure and profit distribution of listed companies, particularly evident in enterprises with a high proportion of long-term contracts. Moreover, the new standard has prompted companies to optimize internal management processes and enhance the transparency of information disclosure. An innovative aspect of this study is the systematic construction of a multi-dimensional evaluation system for comprehensively assessing the impact of the new standard from multiple perspectives including accounting information quality, earnings management behavior, and market reactions, providing empirical evidence for subsequent policy formulation. Keyword:New Revenue Standard Financial Statement Impact Revenue Recognition Timing
目 录
1绪论 1
1.1新收入准则的背景与意义 1
1.2研究现状综述 1
1.3研究方法概述 1
2新收入准则对收入确认的影响 2
2.1收入确认时点的变化 2
2.2收入计量方式的调整 3
2.3对营业收入项目的影响 3
3新收入准则对利润表的影响 4
3.1利润总额变动分析 4
3.2毛利率变化探讨 4
3.3净利润影响因素 5
4新收入准则对资产负债表的影响 6
4.1应收账款科目变化 6
4.2合同资产列报影响 6
4.3存货计价方法调整 7
结论 8
参考文献 9
致谢 10
