企业在会计分析时的注意事项

Points for Attention in Accounting Analysis of Enterprise

提出了企业进行会计分析时在界定关键性的会计政策与会计估计,评估管理当局在重要会计项目上享有的会计弹性程度,以及企业披露的财务报表信息的质量与深度等方面的注意事项。

This paper puts forward some points for attention in making accounting analysis of enterprise in aspects of defining the critical accounting policies and accounting estimations, evaluating the accounting elastic extent jointed by the evaluation managerial authorities in important accounting items, and the quality and depth of the accounting statement information revealed by enterprise, etc.