中国石化集团公司现行财务报表的局限性探析-摘要精选.docVIP

摘 要 财务报表分析是以企业财务报告等资料为主要依据,运用一定的分析方法和技术,对企业的财务状况、经营成果和现金流量进行评价和剖析,反映企业在运营过程中的利弊得失及发展趋势,为决策者经济决策提供支持。它既是对已完成的财务活动的总结,又是财务预测的前提Abstract Financial statement analysis is based on enterprise financial report such information as the main basis, using analysis method and technology, to the enterprises financial position, operating results and cash flows to evaluate and analyze and reflect the enterprise in the process of operating the pros and cons and development trend, provide support for policy makers to make economic decisions. It is for the completed the summary of the financial activities, is the premise of financial projections. Analysis of all kinds of financial statements is the accounting information users access to enterprise accounting information the main way, although the enterprise in the preparation of accounting statements, follow the principle of objective, fair and justice, but sometimes it is hard to reach statement users requirements. Moreover, under the condition of market economy, enterprises of complicated economic environment, make the financial statements such as the limitation of the timeliness, objectivity and importance is more and more obvious. Financial statements to reflect the information just financial information, to an investor or other users of accounting information, cannot on the financial statements of information to understand the real situation of the enterprise, mainly provide financial report is given priority to with history of financial information, cannot reflect the enterprise future operating results and financial condition. At present, in addition to the requirements in the annual report of listed companies to disclose earnings forecast information, other companies are required in the report reflects on the future development of prospective and predictive information. In the process of financial accounting, there are some content is not very accurate calculation of, for example, the estimation of bad debts, income recogni