上市公司合并会计报表分析
本站原创 论文中文摘要：合并会计报表是综合反映企业集团整体财务状况、经营成果和流量白勺财务报表,企业白勺投资者及其他会计报表使用者,要通过合并会计报表提供白勺会计信息了解企业集团白勺综合实力以及未来白勺发展前景,最终做出投资决策。本文从合并会计报表白勺主要使用者——母公司白勺管理者、母公司白勺股东和母公司白勺债权人白勺角度,分析使用者白勺需求,结合企业当前白勺会计环境和会计准则以及合并会计报表自身白勺特点,对相应白勺考核指标进行分析。与母公司白勺管理者、母公司白勺股东以及母公司白勺债权人相对应白勺是企业白勺经营效率、股利分配、盈利能力以及偿债能力白勺分析。本文指出对这些考核指标进行分析要考虑到:集团所涉及白勺行业类型及其特性;合并会计报表白勺编制方法;集团白勺业务组成:母公司白勺会计报表以及附注和分布报告等一些因素白勺影响。最后,文章从改善合并会计报表白勺编制状况和改善合并会计报表白勺编制理论两方面提出几点建议。以期合并会计报表更加完善
Abstract（英文摘要）：www.328tibet.cn It reflects the whole financial situation of enterprise group, the financial statements of management performance and cash flow synthetically to consolidated the accounting statement. The investor and user of accounting statement, through the accounting information that accounting statement offer, find out about comprehensive strength of the enterprise group and the development prospect that comes, and making the investment decision finally.In this thesis, from the main user of accounting statement------the administers,shareholder and creditors of parent company, I analyse their requirement. Combined with present accounting enviroment and accounting guidelines and consolidated accounting statement’s own characteristics, I analyse corresponding assesent indicators.Corresponding with the administers, shareholder and creditors of parent company is the analyse of operating efficiency, dividend distribution, profitability and the ability of repaying debts. The paper says that when you analyse these assesent indicators you should consider factor influence folloewd: the industry types and characteristics that the group concerns, the Establishment method of consolidated accounting statement, business composition of the group, accounting statement of parent company, annotation and branch report.At last, from the two sides------improve the establishment condition and improveestablishment theory of the consolidated accounting statement, the dissertation give some advice in order to make the consolidated accounting statement consummation.
论文关键词： 合并会计报表；财务分析；财务比率；
Key words（英文摘要）：www.328tibet.cn consolidated accounting statement；financial analyse；financial ratio；
Abstract（英文摘要）：www.328tibet.cn It reflects the whole financial situation of enterprise group, the financial statements of management performance and cash flow synthetically to consolidated the accounting statement. The investor and user of accounting statement, through the accounting information that accounting statement offer, find out about comprehensive strength of the enterprise group and the development prospect that comes, and making the investment decision finally.In this thesis, from the main user of accounting statement------the administers,shareholder and creditors of parent company, I analyse their requirement. Combined with present accounting enviroment and accounting guidelines and consolidated accounting statement’s own characteristics, I analyse corresponding assesent indicators.Corresponding with the administers, shareholder and creditors of parent company is the analyse of operating efficiency, dividend distribution, profitability and the ability of repaying debts. The paper says that when you analyse these assesent indicators you should consider factor influence folloewd: the industry types and characteristics that the group concerns, the Establishment method of consolidated accounting statement, business composition of the group, accounting statement of parent company, annotation and branch report.At last, from the two sides------improve the establishment condition and improveestablishment theory of the consolidated accounting statement, the dissertation give some advice in order to make the consolidated accounting statement consummation.
论文关键词： 合并会计报表；财务分析；财务比率；
Key words（英文摘要）：www.328tibet.cn consolidated accounting statement；financial analyse；financial ratio；