对新会计准则下盈利能力评价的思考.docVIP

对新会计准则下盈利能力评价的思考 摘要: 新会计准则和就会计准则在利润表的理念，计量基础、利润表列报的变化，这样在新开机准则下盈利能力的评价就成了一个重要的研究课题。本文首先介绍了新会计准则的基本概念以及特点，然后介绍了理论表的变化，接着在第三部分详细介绍了在新会计准则下对盈利能力的评价，重点从真实性、持续性、成长性三个角度进行了说明，最后对结论进行了总结 关键词：新会计准则，盈利能力，评价 Reflection on the evaluation of profitability under the new accounting standards Abstract: The new accounting standards and accounting standards in the income statement of philosophy, the basis of measurement of changes in the income statement presentation, so that profitability in the new boot criterion evaluation has become an important research topic. This paper first introduces the basic concept