摘要
2006年2月15日,财政部发布了新企业会计准则体系,要求自2007年1月1日起在上市公司实施,同时鼓励其他企业执行。与旧会计准则相比,新会计准则做了很大调整,体系更加科学、合理。从新准则修订的背景、新准则的特点及对财务分析的影响等方面入手对新旧准则进行了分析与对比,提出了关注上市公司采用新准则体系后带来的利润波动,正确区分主业收入、主业利润、净利润的不同含义,重视公允价值对财务报告的影响,加强对企业现金流量分析等建议。
On February 15th, 2006, the Ministry of Finance issued new guidelines for corporate accounting system, required listed companies to carry it out since January 1, 2007 , and encouraged the implementation in other enterprises. Compared with the old accounting standards, after a great adjustment the new accounting standards are more scientific and rational . Analyzing the background and the characteristics of the new revised guidelines, the impact of the financial aspects, this paper compares the old and new standards, distinguishes the definition of the mainline income, profit, and net profit, emphasizes the impact of the fair value on financial reporting and suggests in strengthening the analysis on corporate cash flow.
出处
《湖南财经高等专科学校学报》
2008年第2期133-135,共3页
Journal of Hunan Financial and Economic College
关键词
新会计准则
财务分析
信息披露
new accounting standards
financial analysis
information disclosure
