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投资者要正确确定自已的投资方向,最大限度地降低投资风险,实现资本增值,最主要、最直接的手段是阅读、分析上市公司的财务报告,从公司的财务报告中了解企业的财务状况和经营情况。我们知道,上市公司的企业规模,管理方式,经营策略,行业规范等各不相同。要在千差万别的不同对象中确定投资对象,不能凭投资人的主观臆断,而是立足于对企业经营和管理的科学分析。这种分析的基础是财务报告。企业的财务报告,是采用统一的语言、统一的方法、统一的尺度、对不同企业的经营和财务状况进行统一的反映,消除了企业经营的差别,对投资者提供了口径一致的参照物。
Investors should correctly determine their own investment direction, to minimize investment risk and achieve capital appreciation, the most important and most direct means is to read and analyze the financial reports of listed companies, from the company’s financial reports to understand the financial status of enterprises and Business conditions. We know that the scale of listed companies, management methods, business strategies, industry standards vary. It is not based on investors’ subjective assumptions that investment targets should be determined among different targets with different dimensions, but based on a scientific analysis of the operation and management of enterprises. The basis of this analysis is financial reporting. The financial reports of enterprises adopt a unified language, a unified method and a unified standard to uniformly reflect the operation and financial status of different enterprises, eliminating the differences in business operations and providing investors with consistent standards of reference.