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一、不能仅限于财务报告的分析不论是在我国,还是在西方发达国家,现行的报告体系都是以过去交易事项为基础,以历史成本为计量属性,强调谨慎性原则运用,难以恰当公允地反映企业的财务状况。这样的报告体系必然存在着一些缺陷,主要表现为大量资产如稀缺的地产、不可再生的自然资源、社会资源、人力资源等没有在报表中得到计量,缺少企业背景信息和前瞻性信息等非财务信息的披露,无形资产计量与披露不够完善,通货膨胀的影响不能体现,缺少对衍生金融工具的反映等等。由于财务报告包含的财务信息不够全面,相应地影响到财务分析的准确性。
First, can not be limited to the analysis of financial reports Whether in our country or developed countries in the West, the current reporting system are based on past transactions, the historical cost measurement as a property, emphasizing the principle of prudence, it is difficult to properly and fairly Reflect the financial status of enterprises. Such reporting system inevitably has some shortcomings, mainly manifested in a large number of assets such as scarce real estate, non-renewable natural resources, social resources, human resources, etc. are not measured in the statements, lack of background information and forward-looking information such as non-financial Information disclosure, measurement and disclosure of intangible assets is not perfect, the impact of inflation can not be reflected, the lack of reflection of derivatives and other financial instruments. Due to the financial information contained in the financial report is not comprehensive enough, correspondingly affect the accuracy of financial analysis.