外部财务报告的索.docVIP

外部财务报告的探索 　　 　　摘要:一般的通信是在财务报表的形式,在金钱方面的经济资源,显示下的管理控制。会计学是一门与信息使用者例如股东和经理沟通企业实体的财务信息的艺术。一般,沟通是以财务报表的形式显示在管理控制下的金钱方面的经济资源。一个成功的组织应制定具体的财务报告,该报告使用于商业和经济决策。本文将阐明审查财务报告的用户,在财务报告中所使用的资料,以及财务报告的结构,此外, 本文将选择诺基亚作为研究财务管理实践的机构。 下载论文网 /3/ 　　关键词:财务报表 外部财务报告 财务报告的使用者 在财务报告中所使用的信息 财务报告的结构 　　 　　一、Who are the financial report users? 　　 　　An organization should identify its financial report users before making the financial report. There are several groups may using financial report. (Gibson,2004) Firstly, commercial loan department which focus on debt/equity and current ratio to measure debt and liquidity will use financial report to decide whether to grant a commercial loan. 　　Secondly, corporate controllers will concern about the earnings per share and debt/equity ratio to judge the profitability and debt, and they will use financial report to make business decisions. 　　Thirdly, analysts such as certified public accountants will concentrate on current ratio and accounts receivable turnover in days as a measure of liquidity, debt and profitability. 　　Fourthly, the business contact group, existing and potential investors will use financial report to help them make decisions. 　　Finally, the government and the public who use the financial report to determine tax fee for the company and the right for the public. 　　What information should be provided to satisfy the information needs? 　　“Shareholders might wish to evaluate the entity performance in order to predict future cash flows; loan creditors to assess its stability; trade creditors its liquidity; rivals its vulnerability; employees their relative importance in the production process; the government the amount of taxes that arises.” (Barry and Jamie, 2004) Different groups need different information of financial report. 　　In fact, with the different ability to understand the financial report, company should give users different level of information; for example, complicated reporters may offer to a expert in the field of