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《企业会计准则》和《企业财务通则》的颁布和实施以及今年实行的新税制,对我国的财税制度进行了重大改革。新财税制度对企业的财务管理提出了新的要求,财务人员不仅要懂得算帐、报帐,更要加强财务分析与预测,为企业的经营决策提供服务,积极做好领导的参谋。在此,笔者就新财税制度实施后,企业如何测算盈亏临界点,谈一些肤浅的看法。盈亏临界分析是本量利分析的重要内容。盈亏临界点又称保本点,是指企业利润为零时的经营状态。它被广泛应用于企业的经营决策,为企业制订经营目标提供
The promulgation and implementation of the “Accounting Standards for Business Enterprises” and the “General Principles of Corporate Finance” as well as the new tax system implemented this year have undergone major reforms in China’s fiscal and taxation systems. The new fiscal and taxation system puts forward new requirements for the financial management of enterprises. Financial personnel must not only know how to calculate accounts and reimburse them, but also must strengthen financial analysis and forecasting to provide services for the company’s business decisions and actively perform the duties of the leaders. Here, after the implementation of the new fiscal and taxation system, the authors of the company calculated how to calculate the critical point of profit and loss and discussed some superficial views. The critical analysis of profit and loss is an important part of this quantitative analysis. The critical point of profit and loss, also known as the capital preservation point, refers to the operating status when the profit of a company is zero. It is widely used in the business decision-making of enterprises, providing enterprises with business objectives