论文部分内容阅读
公司财务报表能够概括地反映公司的财务信息,是公司利益相关人了解公司经营状况的重要途径。为了便于企业管理层、股东、债权人以及其他利益相关人客观地分析、掌握企业的财务发展动态,提出一种基于证据理论的公司财务发展动态分析方法。介绍了证据合成原理,评价指标体系设计和各期财务状况比较分析方法。实例分析表明,这种分析方法简便、易行,得出的结果具有客观性、可靠性。
The financial statements of a company can generally reflect the company’s financial information and are an important way for the company’s stakeholders to understand the company’s operating conditions. In order to facilitate the objective analysis and grasping of the financial development of enterprises by the corporate management, shareholders, creditors and other stakeholders, a dynamic analysis method of corporate financial development based on evidence theory is proposed. The principle of evidence synthesis, the design of evaluation index system and the comparative analysis of financial status of each period are introduced. The case study shows that this method is simple and easy to implement, and the result is objectivity and reliability.