The Study On Affects Of No.18 New Accounting Standards To The Accounting Information Of Listed Company

China State Ministry of Finance promulgated the new Accounting Criteria for Enterprises (ACE) in February 2006, and the Ministry requested that all listed companies adopt ACE on January 1st, 2007, while encouraging others to follow suit. The ACE issued this time is once again due to an important accounting reform, which is taken into account of current events at home and abroad in an overall way. The establishing of accounting standards is closely associated with the current social and economic situations.The adoption of new standards brings about a series of changes in accounting attributes and methods, which will not affect the real earnings of listed companies but will undoubtedly have broad and profound effects on their accounting information. From macro perspectives and in light of China's current economic situation and the new accounting standards, by drawing a comparison between the old and new accounting standards systems, the thesis also penetrates into the innovation of the new system in accounting conception, and meanwhile, the thesis discuss the affects of No.18 new accounting standards to the accounting information of listed company.The article has two main features on study method. One is contacting the theory and practice very well. Through theoretical analyzing of differences between the new and the former accounting standards, and studying the actual changes from listed companies' accounting information, to verify each other. The other is combing quantitative analysis and qualitative analysis. Through collecting plenty of second data, sorting and processing these data by means of comparative analysis and factor analysis, and integrating qualitative study the same time, to find out profound and long-term influences to list company based on the current influences to accounting information from the No.18 new standards.