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如今,当会计成为提供信息的一种社会活动时,该活动便能对社会经济利益的公平分配、社会经济秩序的和谐稳定等产生重大影响。在运行过程与运行结果中,制度管理是不可或缺的,即会计制度,特别是会计准则。本文从资本市场的企业财务经济分析出发,对会计准则的规范与会计信息的制约进行研究,为企业财务经济分析提供新的思路。
Nowadays, when accounting becomes a social activity that provides information, the activity can have a significant impact on the fair distribution of social and economic benefits and on the harmonious and stable social and economic order. In the operation process and the operation result, the system management is indispensable, namely the accounting system, especially the accounting standard. Starting from the financial and economic analysis of the enterprise in the capital market, this paper studies the regulation of accounting standards and the restriction of accounting information, and provides new ideas for the financial and economic analysis.