浅议会计报表附注对于财务分析的影响（The influence of annotations on accounting statements on financial analysis）.docVIP

浅议会计报表附注对于财务分析的影响（The influence of annotations on accounting statements on financial analysis） Financial analysis is based on the accounting information as the basis, using special methods, a financial behavior system analysis and evaluation of enterprises in the past and present operating results and financial position and cash flow, the most basic function, is a large amount of data into a specific accounting decision useful information to reduce the uncertainty of decision making. Generally speaking, the enterprise accounting information mainly refers to the enterprise financial accounting report. The financial accounting report consists of accounting statements, accounting statements and financial situation statement, due to the influence of long-term planned economic system and the construction of the accounting system is backward, the financial analysts in China have focused attention on the analysis of accounting statements, the analysis for the accounting statement is considered insufficient. Due to the provisions of the accounting statements in the form of project content is fixed, can only provide a limited amount of information, at the same time, the definition of the information included in the accounting statements must be consistent with the accounting factors and confirm the standard, therefore, the accounting statement itself can reflect the financial information is subject to certain restrictions. Accounting statements is a supplement to the report text information, it provides report and accounting statements of information related to other financial information, so that users of financial statements by reading the accounting statements and related notes, provide more information for the decision. Through accounting statements, accounting information users can understand the basic accounting assumptions, accounting policies, changes in accounting policies and accounting estimates, and related party transactions, the relationship between the balance