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2007年1月1日,修订后的《企业会计准则》(以下简称新准则)、《企业会计准则——基本准则》(以下简称新基本准则)已在各上市公司范围内正式施行,其他企业鼓励执行。新颁发的38项具体准则实现了我国企业会计准则建设新的跨越和突破,在财务报表框架中,强化了为投资者和社会公众提供决策的有用信息的新理念,体现了与国际会计惯例的趋同性。财务报表是财务报表分析最重要的数据分析基础,解读新会计准则中财务报表的内容,是研究财务报表分析十分重要的问题。
On January 1, 2007, the revised Accounting Standard for Business Enterprises (hereinafter referred to as the “New Standard”) and the “Accounting Standards for Business Enterprises - Basic Standards” (hereinafter referred to as the “new basic standard”) have been implemented within the scope of each listed company. Other enterprises Encourage implementation. The 38 new standards promulgated have brought about a new leap forward and breakthrough in the construction of China’s accounting standards. In the framework of financial statements, the Bank has strengthened its new concept of providing useful information for decision-making for investors and the general public, Convergence. Financial statements are the most important data analysis basis for financial statement analysis. Interpreting the contents of financial statements in the new accounting standards is a very important issue for studying the analysis of financial statements.