财务经济分析.pptx

Chapter 1 Introduction to financial reporting;阅读：安然事件 ;起因 ;发展过程：;发展 ;;假账问题-安达信的消亡 ;;事件的反思1：美国的财务会计报告制度问题;事件反思2.注册会计师的独立性问题 ;关于萨班斯法主要内容意义及评价;安然事件对我国的启示 ;财务报告简介;本部分主要内容;第一部分：企业组织形式及报告报出;§1. Forms of Business Entities;第二：企业财务报告的报出环境;Financial Reporting Environment;Financial Reporting Environment;第三部分：报告构成;chap2§2. The Financial Statements;第四：报告规范：会计准则及其相关机构以及发展历史等;关于会计准则有几个问题：;会计准则差异;第一：会计准则制定基础;我国准则导向;规则导向的失利-安然事件;美国会计准则导向演变主要思想;第二、准则制定的主体;第二、准则制定的主体;准则制定人员;第三、准则制定程序;美国FASB的“充分程序”主要有以下步骤：;了解：美国公认会计准则及其相关机构;Environmental Factors;Environmental Factors;AICPA;Securities and Exchange Commission (SEC);Environmental Factors;FASB;财务会计准则委员会的相关知识;Electors;Electors;FASB;The FASB issues four types of pronouncements:;补充：国际会计准则;第四：会计准则概念框架及问题;FASB Conceptual Framework;FASB Conceptual Framework;Attention:;Measurement attributes(计量属性）;对照：我国会计准则规定计量属性;Qualitative Characteristics of Accounting Information（会计信息质量特征）;Financial Accounting;Financial Accounting;质量特征的冲突;相关性;可靠性;Traditional Assumptions of the Accounting Model;第五:企业财务报告的局限性;Environmental Factors;Environmental Factors;Environmental Factors;Environmental Factors;Environmental Factors;Financial Accounting;Accruals--The Cornerstone;Accruals--The Cornerstone;Accounting Analysis;Accounting Analysis;Accounting Analysis;Accounting Analysis;Accounting Analysis;Accounting Analysis;Accounting Analysis;Accounting Analysis;(Generally accepted accounting principles)GAAP;Securities and Exchange commission (SEC);Financial Reporting Releases (FRRs);;;;;;;本章主要内容;延伸阅读：;;关于会计准则;Addition: a new reality——Sarbanes-Oxley act;萨班斯法案背景;意义：;1、Genius only means hard-working all ones life. (Mendeleyer, Russian Chemist)? 天才只意味着终身不懈??努力。20.8.58.5.202011:0311:03:10Aug-2011:03 2、Our destiny offers not only the cup of despair, but the chalice of opportunity. (Richard Nixon, American President )命运给予我们的不是失望之酒，而是机会之杯。二〇二〇年八月五日2020年8月5日星期三 3、Patience is bitter, but its fruit is sweet. (Jean Jacques Rousseau , French thinker)忍耐是痛苦的，但它的果实是甜蜜的。11:038.5.202011:038.5