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财务评价报告,是各类企业按照《企业财务通则》的要求和依法理财原则、资本金保全原则、收益与风险均衡原则、成本效益原则与节约原则,运用有关的财务指标,对本企业一定时期内具有的偿债能力、营运能力、盈利能力等财务状况、经营成果所作的自我总结和自我评价文书。财务评价的基本内容,应该既借鉴国际惯例,又体现“可行有效”的原则。在《企业财务通则》第十一章第四十三条中已有明确的规定,
The financial appraisal report is a guideline for various types of enterprises in accordance with the requirements of the “General Rules for Corporate Finance” and the principle of financial management according to law, the principle of capital preservation, the principle of return and risk balance, the principle of cost-effectiveness and the principle of economy and the application of relevant financial indicators. Has solvency, operational capacity, profitability and other financial status, self-evaluation of operating results and self-evaluation instruments. The basic content of financial evaluation should not only learn from international practice but also reflect the principle of “feasible and effective”. In the “General Rules for Corporate Finance” Chapter XI of Article 43 has been clearly defined,