会计准则作为反映企业经济活动、确认产权关系以及规范企业收益分配的专业技术标准,是市场经济的“游戏规则”和国家经济法规的重要组成部分。自2007年1月1日在上市公司的首先实施至今,新会计准则对上市公司财务政策究竟产生了哪些影响,本文就此问题着重进行分析。 As a professional technical standard that reflects the economic activities of enterprises, confirms property rights relations, and standardizes the distribution of profits, the accounting standards are an important part of the “rules of the game” and economic regulations of the market economy. Since the first implementation of listed companies on January 1, 2007, the impact of the new accounting standards on the financial policies of listed companies has been discussed. This article focuses on this issue.