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随着我国新的《会计法》的颁布和实施 ,以及相关法规的制定 ,我国会计核算和财务报表更趋规范。企业内部和外部都越来越重视对财务报表的使用和分析。首先进行分析 (抽象过程 ) ,即依据财务报表的层次结构 ,对各个要素组成及其反映的内容 ,以及要素之间的相互关系、影响程度等 ,进行比较、分析、评价和解释。包括 :会计报表的层次结构分析、对报表各个要素及其内容的分析、要素之间关系的分析 ,进而归类、组合、比较 ,对会计信息进行再加工。其次进行综合 ,进一步剖析财务会计报表所揭示的财务状况和经营成果 ,以得出真实、完整、准确的结论 ,为企业预测和决策提供有力的依据。
With the promulgation and implementation of China’s new “Accounting Law” and the formulation of relevant laws and regulations, China’s accounting and financial statements have become more standardized. Increasing emphasis is placed on the use and analysis of financial statements both internally and externally. First, the analysis (abstract process), that is, based on the financial statements of the hierarchy, the various elements of the composition and the content of the reflection, as well as the elements of the relationship between the extent of influence, etc., to compare, analyze, evaluate and explain. Including: analysis of the hierarchical structure of the financial statements, the various elements of the report and its content analysis, the relationship between the elements of analysis, and then classified, combined, compared to the reprocessing of accounting information. Secondly, to conduct a comprehensive analysis of the financial status and operating results revealed in the financial and accounting statements, in order to draw a true, complete and accurate conclusion, which provides a strong basis for business forecasting and decision-making.