CAJ | 학술논문

知识经济时代对传统的会计理论带来了迅猛的冲击，引发了会计领域深远的变革。会计报表分析是会计改革中最为艰巨而关键的环节。会计报表分析的改革分为三种趋向：基础性财务会计报表分析、功能性财务会计报表分析和前景性财务会计报表分析。会计报表分析改革的研究对将来的业务展开具有重要的理论启示。
지식경제시대대전통적회계이론대래료신맹적충격，인발료회계영역심원적변혁。회계보표분석시회계개혁중최위간거이관건적배절。회계보표분석적개혁분위삼충추향：기출성재무회계보표분석、공능성재무회계보표분석화전경성재무회계보표분석。회계보표분석개혁적연구대장래적업무전개구유중요적이론계시。
The knowledge economy era has brought a rapid impact on the traditional accounting theory, and caused far-reaching changes in accounting field. Accounting statement analysis is the most difficult and critical link in accounting reform. Its reform includes three trends: basic financial statement analysis, functional financial statement analysis and prospects financial statement analysis. The research on accounting statement analysis reform has important theoretical enlightenment for future financial business.