和旧准则相比较,新企业会计准则的一些规定将对经营成果的计量和列示产生许多重大影响,这样,在同等经营状况下,财务会计报告上列示的经营成果必将和实施前产生明显的差异。本文通过对其主要影响点的分析,来揭示做为财务会计报告使用者分析企业经营成果时需要相应关注的报表分析事项。 Compared with the old standard, some of the new accounting standards for business enterprises will have a number of significant effects on the measurement and presentation of operating results. Under the same operating conditions, the operating results listed in the financial and accounting reports are bound to be generated before implementation Significant differences. This article through the analysis of its main impact point, to reveal as the financial accounting report user analysis of business results need to pay attention to the report analysis.