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新会计准则的颁布及实施直接影响着财务分析各个方面,通常财务分析均是指采用财务报表及其余关键材料作为根据及起点,利用专用方式对之前及现在各方面财务成果或者是财务状态和变化施以详细分析及评价,这最终的目的是为了充分掌握之前且评价现在,再加上未来预测以帮助财务报告应用人员或者是其余利益有关人员来有效改善决策。所以财务分析所面临的极大挑战也就是关于相关载体财务报表变化,再者就是公允价值计量属性引进更是提高了财务分析难度,并且各个实际化准则某些变化更是对企业各项经营成果或者是财务状态分析产生关键作用。
The promulgation and implementation of new accounting standards directly affect all aspects of financial analysis, usually financial analysis refers to the use of financial statements and other key materials as a basis and starting point, the use of special methods for the financial results before and now various aspects or changes in financial status and A detailed analysis and evaluation is carried out with the ultimate aim of effectively prioritizing and evaluating the present, together with future projections to help financial reporting practitioners or other stakeholders to improve decision-making effectively. Therefore, the financial analysis is faced with the great challenge that is related to the changes in the financial statements of the carrier, but also that the introduction of fair value measurement attributes is more difficult to improve financial analysis, and various changes in the actualization of some of the guidelines is more of the business results Or financial status analysis has a key role.