论文部分内容阅读
财务报表分析是指以财务报表和其它资料为依据和起点,采用专门方法,系统分析和评价企业的过去和现在的财务状况、经营成果和现金流量,来分析过去、评价现在、预测未来。因此财务报表的主要使用者(主要为投资人、债权人、供应商、政府、中介机构等)都要求企业提供的会计报表能够真实、客观、公允地反映企业的经营成果和经营状况。然而在事实上,企业管理层为了争取上市资格或为达到其它获取非法利益目的,粉饰会计报表,以各种对利润的操纵
Financial statement analysis refers to the use of financial statements and other information as the basis and starting point, using a special method to systematically analyze and evaluate the company’s past and current financial status, operating results, and cash flow to analyze the past, evaluate the present, and predict the future. Therefore, the main users of the financial statements (mainly investors, creditors, suppliers, governments, intermediaries, etc.) require the accounting statements provided by the company to truly, objectively and fairly reflect the company’s operating results and operating conditions. However, in reality, corporate management, in order to compete for listing qualifications or for other purposes to obtain illegal profits, whitewashes accounting statements and manipulates profits.