从信贷评审角度看新会计准则对企业财务分析的影响

财政部于2006年初发布的新<企业会计准则>已成为我国会计制度的一项重大改革.新准则的发布与实施对企业会计核算做了一系列新的规定;同时,对企业财务信息的使用者,尤其是对作为债权人的银行如何在新准则下解读企业财务信息提出了新的要求.本文从新<企业会计准则>制定的背景及主要特点出发,站在银行信贷评审的角度,重点阐述了新旧准则/制度的差异,解析了其对企业财务分析产生的主要影响,并对银行信贷审查时使用和理解新<企业会计准则>做了如下建议,包括对不同企业按不同标准进行财务分析、对企业不同时期数据要加以判别、对公允价值运用的合理性加以区别等.

Influence of New Accounting Code on Enterprise Financial Analysis Viewed from the Point of Credit Appraisal

The new "Enterprise Accounting Code" issued by the Ministry of Finance in early 2006 has become an epoch-making reform of our accounting system.Under this new code,a series of new regulations regarding enterprise accounting settlement are and at the same time,users of enterprise information,especially banks in the capacity of creditors are faced with new challenge to decipher enterprise financial information according to the new tenet.This paper gives the background and highlights of this new code and elaborates from the perspective of banking credit appraisal on the difference between the new and old code/system and on the major impact on enterprise financial analysis.Meanwhile,the paper provides suggestions on how to apply and understand this new code at the time of credit appraisal such as using different standards to make financial analysis of different firms and differentiating data of different periods of an enterprise and reasonability of fair value application.