会计政策与会计估计变更对企业财务状况的影响

The Influence of Accounting Policy and Accounting Estimate Change on Enterprise's Financial Situation

由于企业经营活动和经济环境日趋复杂,而且会计报表中的数据是高度概括性的,我们要深入理解企业的实际情况,还需要借助其他一些信息,如会计政策、会计估计。而会计政策与会计估计的变更会对公司财务状况、经营成果与现金流量有相应的影响。论文通过借助耐威科技与浩云科技两个案例说明会计政策与会计估计变更对企业财务状况的影响。

Due to the increasingly complex business activities in enterprises and economic environment,and the data in the accounting statements are highly general,we need to understand the actual situation of the enterprise,with the help of other information,such as accounting policies,accounting estimates.The change of accounting policy and accounting estimate will have a corresponding impact on the company's financial status,operating results and cash flow.This paper illustrates the impact of accounting policy and accounting estimation changes on the financial status of enterprises with the help of two cases of Naiwei Technology and Haoyun Technology.