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企业财务报表以会计特有的“语言”描述企业的财务状况、经营成果和现金流动,是企业经理人及其他会计信息使用者了解和分析企业经营管理过程及其结果的重要载体。在当今信息时代,“如何用会计”比“如何做会计”更为重要。财务报表分析便是从“如何做会计”通往“如何用会汁”的桥梁。然而,目前的财务报表分析只是将分析对象局限于财务报表及其相关资料上,这就难以全面、客观、准确地反映企业的实际情况,降低财务报表分析的质量,甚至误导投资者的决策。
Enterprise financial statements with accounting-specific “language ” describes the financial status of the business, operating results and cash flow, corporate managers and other accounting information users understand and analyze the process of enterprise management and its results an important carrier. In today’s information age, “how to use accounting” is more important than “how to do accounting.” Financial statements analysis is from the “how to do accounting” to “how to use juice” bridge. However, the current financial statements analysis only limited the object of analysis to the financial statements and related information, which makes it difficult to reflect the actual situation of the enterprise comprehensively, objectively and accurately, reduce the quality of the financial statements analysis, and even mislead the investors.