新会计准则下水资源企业财务报表分析体系重构优化研究  

Study on the reconstruction and optimization of financial statement analysis system for water resources enterprises based on new accounting standards

作　　者：刘慧君 Liu Huijun(Wuhan Bishui Group Co.,Ltd.,Wuhan,Hubei,430000)

机构地区：[1]武汉碧水集团有限公司,湖北武汉430000

出　　处：《市场周刊》2025年第11期124-127,共4页Market Weekly

摘　　要：文章探讨了新会计准则对水资源企业财务报表的影响,分析了由此产生的财务报表分析体系重构与优化需求,提出了具体的优化策略,并展望了未来发展趋势。研究强调提高会计信息透明度与真实性,构建科学有效的财务报表分析体系,以及关注可持续发展和环境保护理念的重要性,以促进水资源企业的健康发展。This article explores the impact of new accounting standards on the financial statements of water resource enterprises,analyzes the resulting requirements for restructuring and optimizing the financial statement analysis system,proposes specific optimization strategies,and looks forward to future development trends.The study emphasizes the importance of improving the transparency and authenticity of accounting information,constructing a scientific and effective financial statement analysis system,and paying attention to the concepts of sustainable development and environmental protection,in order to promote the healthy development of water resources enterprises.

关 键 词：新会计准则 水资源企业 财务报表分析体系 

分 类 号：F231.5[经济管理—会计学]