论文部分内容阅读
基本财务比率是财务报表使用者根据财务报表中大量的数据计算出的具有特殊意义的比率。这些比率可以反映企业在一定期间的短期、长期偿债能力,资产管理水平和盈利能力。理论上看,根据财务报表计算出来的“能力”和“水平”应是企业的“能力”和“水平”的真实反映。但笔者认为实际并非如此.如果报表使用者完全根据这样的“能力”和“水平”来做出相关判断和决策将有很大风险的。为什么会有风险呢?
The basic financial ratio is a special proportion calculated by the users of the financial statements based on a large amount of data in the financial statements. These ratios reflect the firm’s short-term, long-term solvency, asset management and profitability over a given period of time. In theory, the “ability” and “level” calculated from the financial statements should be the true reflection of the “competence” and “level” of the enterprise. However, I do not think this is the case, and it would be very risky for report users to make relevant judgments and decisions based solely on such “capabilities” and “levels.” Why is there any risk?