本文对新会计准则下上市公司金融资产的分类进行了案例研究,主要关注企业对交易性金融资产和可供出售金融资产的确认和计量。本文的结果发现,当上市公司持有的金融资产时,为降低公允价值变动对利润的影响程度,管理层会将较大比例的金融资产确认为可供出售金融资产;在持有期间,为了避免利润的下滑,管理层往往违背最初的持有意图,将可供出售的金融资产在短期内进行处置。 This paper conducts a case study on the classification of financial assets of listed companies under the new accounting standards, focusing on the confirmation and measurement of trading financial assets and available-for-sale financial assets. The results of this paper find that when the listed companies hold financial assets, in order to reduce the impact of changes in fair value on profits, management will recognize a larger proportion of financial assets as available-for-sale financial assets. During the holding period, Avoid falling profits, management is often contrary to the original intention to hold, the sale of financial assets available for disposal in the short term.