财务报告再评估视角下的企业偿债能力评级分析——以云南白药集团为例.pdfVIP

Abstract ABSTRACT Fromthe ofviewofdebtorandcreditor’S rootcauseof point relationship，the financialcrisisiS of debt of deficiencyenterprisepayingability,thedeficiency iSacommonresultof factors．ThefinancialiSareflection enterprises multiple report and not reflectallthe ofthe status results．andCan enterprisemarketing fully the relatedinformationof andfinancial important enterprise all of offinancial financial failureisnot becauseinsufficient reliability reporting．and defectsandinvestors’investmentiSalsorelated：Ontheonehand． reporting literacy themodem environmentis scaleof enterpriseoperating complex，theoperation，the directionofbusiness factorsof financialcrisisaremore diversified，risk enterprise hasnot reflectall riskinfoIrmation far-reaching．financialreport fully significant theother factorsofmodem hand．investors，in enterprises；On China，lacking’of sufficientfinancial and habitof inthemedium knowledgegood investment．especially small effect”ofinvestmentdecisioniS obvious．The and investors,theherding very latteriSnot thevictimsoffinancial alsothe handsoffinancial only risk．but pushing