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新会计制度的实施，是深化社会主义市场经济体制改革的需要，是进行企业财务改革和加强我国会计财务法规制度建设的战略性步骤，对促进社会主义市场经济体制的建立和完善、规范企业财务行为、促进企业公平竞争、加强企业财务管理和经济核算、同国际惯例接轨，都具有重要意义。这次会计制度改革，内容多、涉及面广，信贷员要尽快掌握阅读和分析企业新财务报表的方法。在此，对新企业财务报表分析的内容、方法、要领作一探讨。
The implementation of the new accounting system is the need to deepen the reform of the socialist market economic system, is a strategic step in the conduct of corporate financial reforms, and strengthens the construction of China’s accounting financial regulations and systems. It also promotes the establishment and improvement of the socialist market economic system and standardizes corporate finances. Acts, the promotion of fair competition for enterprises, the strengthening of corporate financial management and economic accounting, and the integration with international practices are of great significance. The reform of the accounting system has many contents and covers a wide range of issues. The loan officer should grasp the methods of reading and analyzing the company’s new financial statements as soon as possible. Here, the contents, methods, and methods of analyzing the financial statements of new companies are discussed.