財(cái)務(wù)數(shù)據(jù)分析英語

1、財(cái)務(wù)數(shù)據(jù)分析英語At present, our country enterprise established the financial reportform mainly to follow basic accountant which was in 1992 issued thecriterion, 1997 to 2005 the period issued 16 item of concreteaccountants the criterion and in 2000 issued Enterprise Accountingsystem. The report form user th

2、rough the statement analysisunderstanding enterprises financial condition, the managementachievement and the cash current capacity situation, will forecast theenterprise future the prospects for development and the direction. Butbecause, present enterprise accountant the criterion own is imperfect,t

3、he financial report form provides the information has loses really,the accounting information is asymmetrical, as well as existence theand so on information historicity and analysis method and target flaw,has not been able to adapt the economical development and the reportform users need. Therefore,

4、 along with our country socialist marketeconomy system establishment and the consummation, the market systemis day by day perfect, to enterprise behavior request also day by daystandard, science. On February 15, 2006 the finance promulgates newaccountant the criterion gets up to January 1, 2007 take

5、s the lead togo on the market the company to execute. New accountant the criterionimplementation, the enormous enhancement enterprise accountinginformation transparency, has promoted enterprises accountinginformation quality, to strengthens the China capital market and theinternational competition s

6、trength has the reality the impetusfunction; But the fair and just value measurement attributeintroduction is new accountant a criterion big luminescent spot, willcause the accounting result really to reflect the enterprise propertydebt condition, also will urge various information user even more to

7、take the risk which the property the quality as well as will face. Newaccountant the criterion implementation, is advantageous theinformation which provides to the statement analysis reliably, isaccurate, objectively reflects the enterprise the actual situation.Key word: New accountant criterion sta

8、tement analysis to enterpriseinfluence目前，我國企業(yè)編制財(cái)務(wù)報(bào)表主要遵循的是1992年發(fā)布的基本會(huì)計(jì)準(zhǔn)則、1997年到2005年期間發(fā)布的16項(xiàng)具體會(huì)計(jì)準(zhǔn)則和2000年發(fā)布的企業(yè)會(huì)計(jì)制度。報(bào)表使用者通過財(cái)務(wù)報(bào)表分析了解企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的情況，來預(yù)測企業(yè)未來的發(fā)展前景和方向。但由于，現(xiàn)行的企業(yè)會(huì)計(jì)準(zhǔn)則自身的不完善，財(cái)務(wù)報(bào)表提供的信息有失真實(shí)，會(huì)計(jì)信息的不對(duì)稱，以及信息的歷史性和分析方法及指標(biāo)等存在的缺陷，已不能適應(yīng)經(jīng)濟(jì)發(fā)展和報(bào)表使用者的需要。因此，隨著我國社會(huì)主義市場經(jīng)濟(jì)體制的建立和完善，市場體系的日臻健全，對(duì)企業(yè)行為要求也日趨規(guī)范、科學(xué)。2006年2月15日財(cái)政頒布的新會(huì)計(jì)準(zhǔn)則于2007年1月1日起率先在上市公司施行。新會(huì)計(jì)準(zhǔn)則的實(shí)行，極大的提高了企業(yè)會(huì)計(jì)信息透明度，提升了企業(yè)的會(huì)計(jì)信息質(zhì)量，對(duì)增強(qiáng)中國資本市場和國際競爭力有現(xiàn)實(shí)的推動(dòng)作用；而公允價(jià)值計(jì)量屬性的