论文部分内容阅读
为了适应现代社会经济的高速发展,2006年公布的新会计准则中对存货管理、资产减值准备的计提和转回、债务重组收益的确认做了重大调整并引入了目前国际上比较流行的资产负债观这一新理念,这些都将极大的改变公司的业绩评价体系和发展方向。本文简要的介绍了资产负债观的基本内容,并就资产负债观对我国企业业绩评价财务指标和其他方面的影响做了简要的分析。
In order to adapt to the rapid development of modern society and economy, the new accounting standards released in 2006 made major adjustments to the inventory management, accrual and transfer of asset impairment provisions and recognition of the proceeds of debt restructuring, and introduced the more popular internationally The concept of assets and liabilities of this new concept, these will greatly change the company’s performance evaluation system and direction of development. This article briefly introduces the basic content of the concept of assets and liabilities, and briefly analyzes the impact of the view of assets and liabilities on the financial indicators and other aspects of China’s corporate performance evaluation.