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随着经济的发展,通过财务分析掌握企业的经营状况越发显得重要。2007年新会计准则的实施给企业财务分析提出了新的挑战,理解并掌握新旧准则差异及其对财务分析的影响,对投资者和债权人等具有至关重要的意义。
With the development of economy, it is more and more important to grasp the business condition of a company through financial analysis. The implementation of the new accounting standards in 2007 poses new challenges to corporate financial analysis. It is of crucial importance to investors and creditors to understand and grasp the differences between new and old standards and their impact on financial analysis.