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随着IT行业上市公司数量的日益增长,行业规模的逐渐壮大,其对报表使用人定期披露的财务信息,包括财务报表分析的内容、作用和影响也越来越引起关注。由此引发的对于财务报表分析的指标体系、分析方法,以及评判标准的规范和统一问题,也亟待得到进一步明确、完善和改进。本文结合作者的工作实际和所处行业特点,着重阐述了IT行业上市公司财务报表分析的披露现状和使用价值,同时指出现有分析工作的局限和不足,提出相应改进建议。
With the increasing number of listed companies in the IT industry and the gradual growth of the industry scale, their financial information, including the content, effect and impact of regular financial statements disclosure, is also attracting more and more attention. The resulting index system for financial statements analysis, analysis methods, as well as the norms and unification of evaluation criteria also need further clarification, improvement and improvement. Based on the actual work of the author and the characteristics of the industry, this paper focuses on the disclosure status and value of the financial statements analysis of the listed companies in IT industry. At the same time, it points out the limitations and deficiencies of the existing analysis work and puts forward corresponding suggestions for improvement.