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新企业会计准则对财务管有两个方面的影响,资产负债观的建立将使企业财务管理更加注重资产质量而不是利润;现金流量观的建立将使企业现金流管理水平提高。
The impact of new accounting standards on financial management has two aspects. The establishment of the view of assets and liabilities will make the financial management of enterprises pay more attention to the quality of assets rather than profits. The establishment of the cash flow concept will improve the management of corporate cash flow.