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企业会计准则包括基本准则和具体准则,具体准则的制定应当遵循基本准则,应当以企业发生的各项交易或事项为对象,记录和反映企业的各项经营活动。本文主要透过审视财务分析方法,以及企业财务分析中存在的问题,探讨在新会计准则下改革企业财务分析的措施,旨在为我国企业财务管理提供有力的参考。
Accounting standards for business enterprises include basic rules and specific guidelines. Specific guidelines shall be formulated in accordance with the basic norms and shall be recorded and reflected in the various business activities of the enterprise on the basis of the transactions or events that occur in the enterprise. This paper mainly discusses the measures of reforming the financial analysis of enterprises under the new accounting standards by examining the methods of financial analysis and the problems existing in the financial analysis of enterprises so as to provide a powerful reference for the financial management of enterprises in our country.