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随着市场经济的日益发展,特别是股份制企业和证券市场的兴起,作为国际通用商业语言的财务报表,在整个社会经济生活中显示出越来越重要的作用。分析人员通过对报表的分析,能够评估企业现在或过去的财务状况和经营成果,对企业未来的经营业绩进行最佳预测。但在实践中,人们对财务报表的分析往往只侧重使用比率分析法对企业的偿债能力、盈利能力和资产营运能力作出评价或找出存在的问题,却忽略了财务报表分析中的战略分析与会计分析,从而导致分析结论的不可靠性。本文通过对战略分析和会计分析的阐述,力求使人们在进行财务分析时,能够重视战略分析和会计分
With the continuous development of market economy, especially the rise of joint-stock enterprises and securities markets, as the financial statements of international commercial languages, they have shown an increasingly important role in the entire social and economic life. Through the analysis of statements, analysts can evaluate the current or past financial status and operating results of the enterprise and make the best prediction of the future business performance of the enterprise. However, in practice, people often focus on the analysis of financial statements only by using the ratio analysis method to evaluate the enterprise’s solvency, profitability and assets operating ability to evaluate or find out the existing problems, but ignore the strategic analysis of financial statements analysis And accounting analysis, leading to the unreliability of the analysis conclusion. This article through the analysis of strategic analysis and accounting analysis, and strive to make people in the financial analysis, can focus on strategic analysis and accounting points