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财务报表分析是以企业财务报表及其相关资料为基础,采用专门方法,系统分析和评价企业经营成果、财务状况及其变动。目的是将财务报表数据转化为有用的信息,帮助报表使用人(如股权投资人、债权人、经理人员、供应商等)改善决策。由于财务报表使用的概念越来越专业化,提供的信息越来越多,报表分析的技术日趋复杂,许多报表使用人感到从财务报表中提取有用信息日益困难。因此,财务分析显得愈加重要。
The financial statement analysis is based on the enterprise financial statements and related information, using specialized methods to systematically analyze and evaluate the business results, financial status and changes. The goal is to turn financial statement data into useful information to help report users (such as equity investors, creditors, managers, suppliers, etc.) improve their decisions. As the concepts used in financial statements become more specialized, more and more information is provided, and the technical aspects of report analysis become more complex, many report users find it increasingly difficult to extract useful information from financial statements. Therefore, financial analysis is increasingly important.