近日,由中国会计学会、全国会计专业学位研究生教育指导委员会联合主办的“MPAcc会计名家公益大讲堂”在中国人民大学举行。对外经济贸易大学副校长张新民和中国人民大学商学院会计系主任徐经长分别发表了演讲。张新民以“战略视角下的财务报表分析”为题,用战略思维对资产负债表重新划分,并把企业分为经营主导型、投资主导型和投资经营并重型,结合资金来源分析评价企业扩张效率。徐经长提出,企业并购重组的决策要抓住如何保证持续经营 Recently, the “MPAcc Accounting Famous Philanthropy Auditorium” co-sponsored by China Accounting Association and National Accounting Professional Graduate Education Steering Committee was held at Renmin University of China. Zhang Xinmin, vice chancellor of the University of International Business and Economics and Xu Jingchang, director of the accounting department of Renmin University of China, respectively, delivered speeches. In the title of “Analysis of Financial Statements under the Strategic Perspective”, Zhang Xinmin redraws the balance sheet with strategic thinking and divides the enterprises into business-oriented, investment-led and investment-based businesses, and evaluates the enterprises in combination with the sources of funds Expansion efficiency. Xu Jingchang proposed that the decision-making of corporate mergers and acquisitions should seize the guarantee of how to continue as a going concern