财政部于2006年初发布的新《企业会计准则》已成为我国会计制度的一项重大改革。新准则的发布与实施对企业财务分析做了一系列新的规定。本文从新《企业会计准则》制定的背景及主要特点出发,站在财务分析的角度,结合财务分析理论,整体考虑新准则对财务质量分析的影响。 The new Accounting Standard for Business Enterprises issued by the Ministry of Finance in early 2006 has become a major reform of China’s accounting system. The issuance and implementation of the new guidelines on corporate financial analysis made a series of new rules. Based on the background and main characteristics of the new “Accounting Standards for Business Enterprises”, this paper, from the perspective of financial analysis, combined with the theory of financial analysis, considers the impact of the new standard on the analysis of financial quality as a whole.