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上市公司财务报表分析的课程已经接近尾声,我从中学到了很多如何分析财务报表的步骤和实际方法,在学习过程中我觉得印象最为深刻的是新的会计准则中所多次提及的公允价值的概念及运用的普遍性,除此之外,便是在分析真实的财务报表中所可能遇到的最为实际的问题——粉饰财务报表。在资本市场上,粉饰财务报表的行为似乎已经成为一种共识的惯例。本文将辩证地对粉饰财务报表对资本市场的影响进行分析,并针对其不利影响提出相关的对策。
The course of the financial statements analysis of listed companies is drawing to a close. I have learned a lot about the steps and practical methods of how to analyze the financial statements. What I think most deeply in the learning process is the fair value mentioned many times in the new accounting standards The concept and use of the universality, in addition, is in the analysis of real financial statements may encounter the most practical problem - whitewash the financial statements. In the capital markets, the act of whitewashing financial statements seems to have become a common practice. This article will dialectically analyze the impact of whitewashing financial statements on the capital market and put forward countermeasures against the adverse effects.