新会计准则下企业财务报告分析应用  

Application of financial reporting analysis in enterprises under the new accounting standards

作　　者：张瑛琪 Zhang Yingqi(Zhongxingcai Guanghua Certified Public Accountants(Special General Partnership)Jilin Branch,Changchun,Jilin,130000)

机构地区：[1]中兴财光华会计师事务所(特殊普通合伙)吉林分所,吉林长春130000

出　　处：《市场周刊》2024年第29期151-154,共4页Market Weekly

摘　　要：2017年,«企业会计准则»在六个方面进行了修订,主要涉及收入、金融工具和租赁等方面。这些准则的更新将对会计项目的确认、计量和报告产生显著影响,尤其是企业财务报告分析的项目和口径产生了改变。财务报告分析依赖于会计信息,可以全面评估企业的盈利能力、偿债能力、资产运营效率和发展潜力。文章阐述了新收入准则的变化,以及新收入准则变化对财务报告分析的影响,最后从多个角度提出了新会计准则下企业加强财务报告分析应用的对策。In 2017,the Enterprise Accounting Standards were revised in six aspects,mainly involving income,financial instruments,and leasing.The updates of these standards will have a significant impact on the recognition,measurement,and reporting of accounting items,especially on the changes in the items and methods of financial report analysis for enterprises.Financial report analysis relies on accounting information to comprehensively evaluate a companys profitability,debt repayment ability,asset operation efficiency,and development potential.The article elaborates on the changes in the new income standards and their impact on financial report analysis.Finally,it proposes strategies for enterprises to strengthen the application of financial report analysis under the new accounting standards from multiple perspectives.

关 键 词：新会计准则 财务报告分析 应用 

分 类 号：F275[经济管理—企业管理]