新会计准则体系已经于2007年1月1日起在上市公司率先施行,并鼓励其他企业执行。新会计准则与旧会计准则相比有许多重要变革,将对上市公司产生重要影响。本文从新旧《企业会计准则》的差异比较出发,通过分析新会计制度对上市公司业绩、上市公司估值的影响,论述了新会计制度对上市公司股价的影响。 The new accounting standards system has been the first listed company to take effect on January 1, 2007 and encourages other enterprises to implement it. The new accounting standards compared with the old accounting standards, there are many important changes, will have a significant impact on listed companies. Based on the comparison of the differences between the old and the new “Accounting Standards for Business Enterprises”, this paper analyzes the impact of the new accounting system on the performance of listed companies and the valuation of listed companies, and discusses the impact of the new accounting system on the stock price of listed companies.