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新会计准则的实施给企业财务分析带来了较大影响,利用新会计准则开展会计核算工作时,财务报表上的项目和以往也有着较大差异。本文首先对财务分析进行概述,解读新会计准则在规范财务报告方面的优越性,而后进一步分析新会计准则给财务分析带来的影响,最后提示新会计准则环境下进行财务分析应关注的要点。
The implementation of new accounting standards has brought great impact on enterprise financial analysis. When using the new accounting standards to carry out accounting work, the items on the financial statements have also been greatly different from those in the past. This article first summarizes the financial analysis, explains the superiority of new accounting standards in standardizing financial reports, and then analyzes the impact of new accounting standards on financial analysis. Finally, it points out the key points that should be paid attention to in financial analysis under the new accounting standards.