新《会计法》下会计报表的编报与使用

Compiling and Use of Accounting Statement under the New "Accounting Law

从7月1日起，我国实行新《会计法》。分析了新、旧《会计法》下会计报告的编制、报送中的差异，并就怎样认定会计报表的真实性、怎样进行财务分析进行了介绍。

The new 'Accounting Law' of China will become effective starting from July 1, 2000 . This article presents an analysis of the differences between the Compilatiom a nd submission of the accounting statements under the old and new A ccounting Laws. The article also gives an a c count about how to determine the truthfulness of accounting statements and how t o perform accounting analysis, etc.