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新会计准则的实施,对企业的财务经济分析工作提出了新的挑战,也标志着我国的财务会计行业正朝着国际化的方向迈进。新会计准则建立在传统的会计准则的实用性和严谨性的基础之上,对促进新的经济发展形势下的我国会计工作的进步提供了比较科学的依据。在这一发展背景下,加强新会计准则对财务分析影响的理论研究,就对进一步深化认识新会计准则有着实质性意义。鉴于此,本文主要针对新会计准则对财务经济分析的影响和作用来进行分析与阐述。
The implementation of the new accounting standards has brought new challenges to the financial and economic analysis of enterprises and also marked that our country’s financial accounting industry is moving in the direction of internationalization. The new accounting standards are based on the practicality and rigor of the traditional accounting standards and provide a scientific basis for promoting the progress of accounting in our country under the new economic development. In this background, strengthening the new accounting standards on the impact of financial analysis of the theoretical study, to further deepen understanding of the new accounting standards have substantive significance. In view of this, this article mainly analyzes and expounds the influence and function of new accounting standards on financial and economic analysis.