摘要
上市公司的财务报表分析是把会计信息转化成决策依据的过程 ,其分析方法将起着重要作用。我们根据资产负债表、损益表、现金流量表的组合和基本分析原理 ,利用一定的财务指标体系 ,说明如何用静态比较法、比率分析法、横向分析法、趋势法等对财务报表进行分析 。
Finance report forms analysis of listed companies is a process of transforming accountant information to gist of decision-making, during the process the analysis methods make great importance. Based on the combination of balance sheet, profit and loss sheet, and cash flux sheet and basic analysis rationale, some finance index systems are used to explain how methods of static antithesis, ratio analysis, landscape orientation analysis, and sequel analysis are used to analyze the finance report forms. In the end, some attentive problems appearing during the process of analyzing the finance report forms have been put forward.
出处
《山西高等学校社会科学学报》
2004年第10期46-48,共3页
Social Sciences Journal of Universities in Shanxi
关键词
上市公司
财务报表
分析方法
listed companies
finance index
analysis method
