财务报表分析与企业价值分析-工商管理专业论文.docxVIP

优秀毕业论文 精品参考文献资料 Abstract The financial statement is regarded as the important reflection of enterprises financial situation and business performance, become the legal materials that the listed company announced regularly, Paid attention to by people day by day with development of the capital market. Through the accounting data of the financial statement, we can find out about the business performances of enterprises tentatively, discern the quality of enterprises, predict the future of enterprises. That is to say, though the analysis of the accounting data offered by enterprises financial statement , we can assess enterprises value , predict the development prospects of enterprises , thus make rational decision , finally reach effective market. This text has discussed the question that how to make use of financial statement to announce enterprises value, and has analyzed further how to realize the method system of enterprises value through the financial statement. This text has introduced the relation between the financial statement and enterprises value at first, the conclusion is the value that the true financial statement can reflect enterprise’s value, thus enable the user of financial statement to make decision by utilizing the financial statement. Chapter two draw the improvement of the traditional financial statement analytical method which is the content of chapter three through the analysis of traditional financial statement analytical method and limitation correctly, so that financial statement and enterprises value are more relevant. Chapter fore introduced the basic framework of how to assess the enterprise’s value by using the financial statement. Keywords Financial Statement Analysis Accounting Information Enterprises Value Value Assessment III III 目 录 目 录 引言 …………………………………………………………………………………………1 第 1 章 财务报表是否反映企业价值…………………………………………………………3 1.1 财务报告—反映企业价值的载体……………………………………………………3 1.2 财务报表分析…………………………………………………………………………5 1.3 影响财务报表分析质量的因素：财务报表分析方法………………