财务数据分析英语

1、财务数据分析英语At present, our country enterprise established the financial reportform mainly to follow basic accountant which was in 1992 issued thecriterion, 1997 to 2005 the period issued 16 item of concreteaccountants the criterion and in 2000 issued Enterprise Accountingsystem. The report form user th

2、rough the statement analysisunderstanding enterprises financial condition, the managementachievement and the cash current capacity situation, will forecast theenterprise future the prospects for development and the direction. Butbecause, present enterprise accountant the criterion own is imperfect,t

3、he financial report form provides the information has loses really,the accounting information is asymmetrical, as well as existence theand so on information historicity and analysis method and target flaw,has not been able to adapt the economical development and the reportform users need. Therefore,

4、 along with our country socialist marketeconomy system establishment and the consummation, the market systemis day by day perfect, to enterprise behavior request also day by daystandard, science. On February 15, 2006 the finance promulgates newaccountant the criterion gets up to January 1, 2007 take

5、s the lead togo on the market the company to execute. New accountant the criterionimplementation, the enormous enhancement enterprise accountinginformation transparency, has promoted enterprises accountinginformation quality, to strengthens the China capital market and theinternational competition s

6、trength has the reality the impetusfunction; But the fair and just value measurement attributeintroduction is new accountant a criterion big luminescent spot, willcause the accounting result really to reflect the enterprise propertydebt condition, also will urge various information user even more to

7、take the risk which the property the quality as well as will face. Newaccountant the criterion implementation, is advantageous theinformation which provides to the statement analysis reliably, isaccurate, objectively reflects the enterprise the actual situation.Key word: New accountant criterion sta

8、tement analysis to enterpriseinfluence目前，我国企业编制财务报表主要遵循的是1992年发布的基本会计准则、1997年到2005年期间发布的16项具体会计准则和2000年发布的企业会计制度。报表使用者通过财务报表分析了解企业的财务状况、经营成果和现金流量的情况，来预测企业未来的发展前景和方向。但由于，现行的企业会计准则自身的不完善，财务报表提供的信息有失真实，会计信息的不对称，以及信息的历史性和分析方法及指标等存在的缺陷，已不能适应经济发展和报表使用者的需要。因此，随着我国社会主义市场经济体制的建立和完善，市场体系的日臻健全，对企业行为要求也日趋规范、科学。2006年2月15日财政颁布的新会计准则于2007年1月1日起率先在上市公司施行。新会计准则的实行，极大的提高了企业会计信息透明度，提升了企业的会计信息质量，对增强中国资本市场和国际竞争力有现实的推动作用；而公允价值计量属性的