摘要
新《企业会计制度》的实施 ,统一了不同行业、不同性质企业的会计核算制度 ,扩大了企业会计处理的自主权 ,并在会计核算中充分贯彻谨慎性原则 ,使会计信息的质量大为提高 ,也使得以会计核算资料为基础的财务分析建立在可靠的基础上 ,并增强了财务指标的可比性。但是 ,会计核算方法的改变会影响到财务指标的计算 。
The implementation of the new enterprise accounting system unified the accounting institution of different trade and different enterprise.It also expand the self determination ability of enterprises,improved the quality of accounting information,build the financial analyzing at a credible bases,and strengthen the comparability of financial index.However,the change of the accounting method will influence the calculation of the financial index,and will exert influence to the conclusion of the financial analysis.
出处
《韶关学院学报》
2003年第5期1-4,共4页
Journal of Shaoguan University
关键词
会计制度
财务分析
企业会计
accounting system
financial analysis
business accounting
