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财务比率分析能够对银行的财务进行评价,是银行的经营成果和财务状况的主要依据。财务比率分析主要是用百分比表示报表中项目之间的关系,优点是把大量繁杂的财务数据减少为少量的比率,使财务数据得到有效的管理。会计准则的推行,在很大程度上影响了财务比率分析。本文简要分析了会计准则对银行银行财务比率分析的影响,并提出了银行在会计准则下的应该采取的对策,旨在为银行的发展提供参考。
Financial ratio analysis of the bank’s financial evaluation, is the bank’s operating results and financial position of the main basis. Financial ratio analysis is mainly used to represent the relationship between the items in the report, the advantage is to reduce the large amount of complicated financial data to a small amount of ratio, the financial data is effectively managed. The implementation of accounting standards, to a large extent, affected the financial ratio analysis. This article briefly analyzes the impact of accounting standards on the financial ratio analysis of banks and puts forward some countermeasures that banks should take under accounting standards in order to provide reference for the development of banks.