新会计准则对财务比率分析的影响

由于我国会计准则是根据我国特定的社会主义市场经济环境制定的,必然与国际会计准则存在差异,但与国际会计准则趋同是一种必然趋势。本文在考虑成本因素,我国的利益及我国的现实经济环境的同时,认为我国会计准则与国际会计准则趋同需要经历一个长期过程。

On the Influence of the New Accounting Standards on Financial Ratios

Since Chinese Accounting Standards is formulated according to the specific Chinese market economy environment,it will inevitably cause differences from the International Accounting Standards.However,it is also an inevitable trend to be in convergence with the International Accounting Standards in the end.In this paper,while considering the cost factors,China’s interests and the current economy environment,the author thinks that the convergence of Chinese Accounting Standards with the International Accounting Standards will experience a long process.