上市公司的财务报告分析.doc

郑州科技学院 专科毕业设计（论文） 题 目 上市公司的财务报告分析 学生姓名 丁文慧 专业班级 会计电算化二班 学 号 200707090 所 在 系 经济贸易系 指导教师 张艳慧 完成时间 2010年 4月 1日 上市公司的财务报告分析 摘要 在市场经济环境下，经济全球化趋势日益明显，企业的财务活动复杂多样，与企业有经济利益关系的各方，迫切需要了解企业的会计信息，而作为反映企业财务状况、经营成果和现金流量情况的企业财务报告，是企业经营活动的全面诠释。财务报告是在一定的环境下产生的，要想透过财务报告中的“数字”，全面了解企业的综合财务状况，必须要结合财务报告产生的环境。本文从影响财务报告编制的内部因素和外部因素人手，分析企业内外部环境变化对经营业务活动和财务报告的影响，通过分析，不仅使企业利益相关者能够了解企业真实的综合财务状况，而且可以把握企业未来的发展前景，以便作出正确的投资决策。 关键词：上市公司财务报告；环境因素；综合财务状况；比较研究；影响；防范与对策； THE ANALYSIS OF FINANCIAL REPORTS OF LISTED COMPANIES ABSTRACT In a market economy environment, the trend of economic globalization is increasingly clear, complex and diverse financial activities of enterprises, and enterprises to the economic interests of the parties to the urgent need to understand accounting information of enterprises, and as reflecting the financial position, operating results and cash flows the situation of enterprise financial report is a comprehensive interpretation of business activities. The financial report was produced under a certain environment, in order through the financial report of the digital, a comprehensive understanding of the consolidated financial position of enterprises must be produced with the financial reporting environment. In this paper, the preparation of financial reporting impact of the internal factors and external factors, manpower, Analysis of changes in the external environment within the enterprise business activities and financial impact of the report, through analysis, not only corporate stakeholders to understand the real business of the consolidated financial position, but can also grasp the companys future prospects in order to make the right investment decisions. KEY WORDS： Financial reports of listed companies；Environmental factors; the consolidated financial position; comparative studies; impact; prevention and re