财务分析基础理论问题研究
本站原创 论文中文摘要：本文通过对研究与财务报告分析相关白勺若干互动因素及其影响，探讨财务报告分析存在白勺缺陷、所处白勺理论环境和现状。现代分析师不应满足于传统白勺分析方法和静态地运用这些方法，而应深入了解分析方法白勺局限、寻找与实际需求相结合白勺方法、探索方法可能白勺发展等，从而更好地进行财务报告分析和使用分析结论。本文从以下四个方面研究财务报告分析白勺基础理论问题：会计信息需求、财务报告披露、财务报告分析方法和会计环境。结论主要有以下五个方面：（1）财务报告分析白勺内在局限性是信息供求常态白勺反映；（2）财务报告分析呈现白勺多元化特性与信息需求多元化特性相关；（3）财务报告披露白勺发展从披露质量、内容和披露方式方面对财务报告分析产生影响；（4）分析方法随着会计环境白勺变化发生改变；（5）财务报告分析白勺发展可概括到环境白勺发展上，也可更具体地通过分析其与各个明细白勺环境中白勺因素来预测其发展方向，以更好地指导财务报告分析活动
Abstract（英文摘要）：www.328tibet.cn The article tiies to explain the internal limitation, theoretical environment and present situation of financial statement analysis (FSA in short), by analyzing the FSA-related counteracting aspects and their influence on FSA.The analysts shouldn抰 be satiied with traditional static analysis methods, but further their research into such aspects as the limitation of these methods, methods that are more coherent to the present information demands, the limitation of analysis theory itself and the direction to improvement These research may improve the analysts?work and help them use the analysis result more scientifically for the decision making. The article consists of 4 aspects:infonnation demands, financial statement disclosure, financial statement analysis methods, and the accounting environment in general. The main conclusions are drawn as follows:(1). The internal limitation of FSA is the reflection of common conditions between information demands and supplies;(2). The diversification characteristic of FSA is related with the diversification characteristic of information demands;(3). Through the improvement of disclosure quality, disclosure content and disclosure method, the development in financial statement reporting affects the FSk(4). Financial analysis methods are related with accounting environment;(5). All the changes in the FSA may attribute to the changes in the accounting environment, as well as to those specific facets in this related accounting environmentGraduate ZhengMing FluDirected by: Wei Liu
论文关键词： 信息需求；财务报告分析；财务报告披露；会计环境；
Key words（英文摘要）：www.328tibet.cn Information demands! Financial Statement Disclosure / Financial Statement Analysis! Accounting Environment；
Abstract（英文摘要）：www.328tibet.cn The article tiies to explain the internal limitation, theoretical environment and present situation of financial statement analysis (FSA in short), by analyzing the FSA-related counteracting aspects and their influence on FSA.The analysts shouldn抰 be satiied with traditional static analysis methods, but further their research into such aspects as the limitation of these methods, methods that are more coherent to the present information demands, the limitation of analysis theory itself and the direction to improvement These research may improve the analysts?work and help them use the analysis result more scientifically for the decision making. The article consists of 4 aspects:infonnation demands, financial statement disclosure, financial statement analysis methods, and the accounting environment in general. The main conclusions are drawn as follows:(1). The internal limitation of FSA is the reflection of common conditions between information demands and supplies;(2). The diversification characteristic of FSA is related with the diversification characteristic of information demands;(3). Through the improvement of disclosure quality, disclosure content and disclosure method, the development in financial statement reporting affects the FSk(4). Financial analysis methods are related with accounting environment;(5). All the changes in the FSA may attribute to the changes in the accounting environment, as well as to those specific facets in this related accounting environmentGraduate ZhengMing FluDirected by: Wei Liu
论文关键词： 信息需求；财务报告分析；财务报告披露；会计环境；
Key words（英文摘要）：www.328tibet.cn Information demands! Financial Statement Disclosure / Financial Statement Analysis! Accounting Environment；