基于币值变动条件下的盈余质量分析  

作　　者：孙建华[1] 

机构地区：[1]河南财经学院会计系,河南郑州450002

出　　处：《特区经济》2007年第12期70-72,共3页Special Zone Economy

摘　　要：近年来,我国部分行业和领域,出现了明显的物价上涨,并导致通货膨胀和人民币币值发生变动,从而影响到财务信息尤其是盈余信息的相关性和可靠性。本文试图讨论当前在币值变动条件下,信息使用者应如何分析企业的盈余质量,以便获取有用的决策信息。In recent years,some vocations and fields appear obvious rising of the price in our country.It results in the inflation and valuta alteration of RMB and influences the relativity and reliability of financial information,especially earning information.The essay tried to discuss how to analyze the earning quality of enterprise for information users in the condition of valuta alteration,in order to get useful information for decision making.

关 键 词：币值变动 盈余质量 评价与分析 

分 类 号：F275[经济管理—企业管理]