新形势下财务报表分析的变革

Transformation of Analysis of Financial Report Forms

针对传统财务报表的编制和使用中存在的问题,提出了在市场经济发展和会计信息化的新形势下对传统的历史成本计价原则、稳健性原则以及会计前提中的货币计量假设和会计分期假设进行变革的建议。

In the light of the problems existing in the preparation and application of traditional financial report forms, this paper puts forward some suggestions of making transformation for traditional historical cost based pricing principle, conservatism principle, monetary measuring hypothesis and accounting installment hypothesis on the premise of the accounting.