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上市公司的财务报告,是分析者最容易接触的信息来源之一。在对公司的财务报告进行分析的过程中,可以发现一些深层次的问题。在收益质量分析的过程中,这是尤为重要的一个部分。这里,我们以会计政策分析为基础,主要对资产负债表、利润表和现金流量表做详细的分析。
The financial reports of listed companies are one of the most accessible sources of information for analysts. In the process of analyzing the company’s financial reports, we can find some deep-seated problems. This is a particularly important part of revenue quality analysis. Here, we based on the analysis of accounting policies, mainly on the balance sheet, income statement and cash flow statement to do a detailed analysis.