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从上市公司的角度出发,如果年报所反映出的财务信息十分漂亮,也能够吸引投资者继续持有和关注公司的股票。由此,投资者应在理性认识到传统财务报表局限性的同时,能通过合理选择分析方法来增强自身对财务信息的解读能力。对策包括:财务信息与备注信息相结合、定量分析与定性分析相结合、动态分析与静态分析相结合等。
From the perspective of listed companies, if the annual report reflects the financial information is very beautiful, but also to attract investors to continue to hold and pay attention to the company’s stock. As a result, investors should rationally recognize the limitations of traditional financial statements and at the same time, enhance their ability to interpret financial information through rational choice of analytical methods. Countermeasures include: financial information and notes combined information, quantitative analysis and qualitative analysis of the combination of dynamic analysis and static analysis of the combination.