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随着信息技术及互联网的跨越式发展,促进经济快速发展的同时,也给金融业带来了翻天覆地的变化,一个最明显的改变便是金融结算的便利化、及时化,使瞬时交易成为了可能。交易速度和频率的提高必然引起人们对资金时间价值的重视,作为参与经济活动中的每个企业,既分享了金融便利产生的经济效益,但同时相关贸易变化也为现行会计核算下的财务分析带来了不小的挑战。贸易加金融,使在遵循着历史成本、谨慎性等确认和计量原则的会计核算产生了财务成果与业务实质的偏离,在会计核算与财务分析上,面临了越来越多的难题。
With the leapfrog development of information technology and the Internet to promote rapid economic development, it has brought about tremendous changes in the financial industry. One of the most obvious changes is that the financial settlement is facilitated and timely, making instantaneous transactions a may. The increase of trading speed and frequency will inevitably cause people to value the time value of funds. As every enterprise participating in economic activities, it not only shares the economic benefits brought by financial convenience, but also the related trade changes are also the financial analysis under current accounting Has brought no small challenge. Trade plus finance has led to the deviation of financial results from the actual operation in accounting following the principle of confirmation and measurement of historical costs and prudence. As a result, accounting and financial analysis are facing more and more problems.