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年报是上市公司对过去一个会计年度所有财务数据和信息的汇总,它所包含的信息量是巨大的,能够直观地反映上市公司的经营状况和运行情况。投资者、债权人、政府、税务机关、社会公众等在做经济决策时都要阅读和分析上市公司的年报。当然,单纯从年报的简单数字和文字上难以得出实质的结果,而要利用一定的阅读技巧和分析方法,同时结合实际情况,正确认识年报本身的局限性和非正常影响因素。本文就此进行总结分析。
The annual report is a summary of all the financial data and information of a listed company in the past fiscal year. The amount of information it contains is huge, and can directly reflect the operation status and operation status of listed companies. Investors, creditors, governments, tax authorities, the public, etc., must read and analyze the annual reports of listed companies when making economic decisions. Of course, it is difficult to draw substantive results simply from the simple figures and words of the annual report. However, we must make use of certain reading skills and analytical methods and at the same time, we should correctly understand the limitations and abnormal factors of the annual report. This article summarizes the analysis.