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财政部制定颁布并于1993年7月1日开始实施的《企业财务通则》、《企业会计准则》,要求建立新的财务、会计制度。银行作为企业各项资金的主要提供者,要求企业在申请贷款时,提交资产负债表、损益表、财务状况变动表、有关附表以及财务情况说明书等财务报表。通过对这些报表的分析,了解企业的财务状况、投资收益与风险是银行审查贷款的主要依据。 财务指标(又称财务比率),是银
The Ministry of Finance has formulated the “General Principles of Corporate Finance” and the “Enterprise Accounting Standards” that were promulgated and implemented on July 1, 1993, requiring the establishment of new financial and accounting systems. As the main provider of funds for enterprises, banks require companies to submit financial statements such as balance sheet, profit and loss statement, statement of changes in financial status, related schedules, and financial statements when applying for loans. Through the analysis of these reports, it is understood that the company’s financial status, investment income and risk are the main basis for banks to review loans. Financial indicators (also known as financial ratios) are silver