会计报表附注对财务分析的影响.doc

I摘要摘要全球经济的一体化使企业间竞争加剧，企业中出现财务报表造假的事件越来越频繁在这样的背景下，财务报表使用者为了使自己的利益不受损害，在进行财务分析时必须重视报表附注的分析文章首先对会计报表附注和财务分析进行概述，进而对会计报表附注对财务分析的影响进行探析财务报表分析主要包括偿债能力、营运能力和盈利能力三大内容，而会计报表附注对每一类财务分析都具有重要影响最后得出结论，要想做出准确的财务决策，在进行财务分析时，必须将报表的分析与报表附注的分析相结合关键词：会计报表附注； 财务分析； 偿债能力 ； 营运能力；盈利能力IIAbstractAbstractIntegration in the global economy to increased competition among enterprises, enterprises in the event of false financial statements appear more and more frequently. In this context, financial statement users in order to protect their interests from harm, in the notes to the financial analysis, you must pay attention to the report's analysis. The article first to accountant the report form annotate and the financial analysis carries on the outline, then to accountant the report form annotate carries on to the financial analysis influence searches analyzes. The financial statements include the solvency, operational capability and profitability of the three, accounting statements for each category of financial analysis has an important influence. Finally draws the conclusion, must want to make the accurate financial decision-making, when carries on the financial analysis, must the analysis which annotate the report form analysis and the report form unify.Keywords: Notes to the financial statements; financial analysis solvency; capabilities; profitabilityIII目 录摘要...........................................................................................................................................................IABSTRACT..................................................................................................................................................II前 言........................................................................................................................................................11 会计报表附注概述...............................................................................................................................11.1 会计报表附注涵义.......................................................................................................................11.2 会计报表附注的作用...................................................................................................................11.3 会计报表附注的内容...................................................................................................................22 财务分析概述.......................................................................................................................................42.1 财务分析的涵义...........................................................................................................................42.2 财务分析的作用...........................................................................................................................42.2.1 财务分析有助于评价企业的财务状况和经营成果 .............................42.2.2 财务分析有助于实现企业利益最大化 .......................................42.2.3 财务分析有助于做出投资决策..............................................42.3 财务分析的内容...........................................................................................................................52.3.1 偿债能力分析............................................................52.3.2 营运能力分析............................................................52.3.3 盈利能力分析............................................................63 会计报表附注对财务分析的影响 .......................................................................................................63.1 对偿债能力分析的影响...............................................................................................................63.1.1 对短期偿债比率的影响....................................................63.1.2 对长期偿债比率的影响....................................................73.2 对营运能力分析的影响...............................................................................................................83.3 对盈利能力分析的影响...............................................................................................................9结 论......................................................................................................................................................10参考文献................................................................................................................................................11致 谢......................................................................................................................................................121前前 言言财务分析是以企业的会计信息为依据，采用专门的方法，系统分析和评价企业过去和现在的经营成果、财务状况以及现金流量的一种理财行为。

它的最基本的功能是可以将大量的会计数据转换成对特定决策有用的信息，以减少决策的不确定性但随着上市公司的数量日益增加，也出现了鱼目混珠的现象，上市公司报表质量也参差不齐我们一般讲的企业会计信息主要是指企业财务会计报告，企业财务会计报告包括会计报表和报表附注会计报表是按照规定的内容格式进行编制的，具有一定的固定性和规定性，只能提供固定的会计信息，其所能反映的会计信息受到一定的限制，一些对企业有重要影响的项目不能在会计报表中列示，会计报表附注正是弥补了报表的不足目前上市公司的会计报表披露已进入了“注释时代” ，在经济发达国家，报表附注的长度已超过了会计报表本身的长度，充分说明了报表附注的作用越来越大了1 1 会计报表附注会计报表附注概述概述1.11.1 会计报表附注涵义会计报表附注涵义会计报表附注是财务报表必不可少的组成部分，是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等会计报表附注针对报表本身所反映财务信息受到限制这一点,专门对会计报表正文信息进行了补充说明，它提供与会计报表所反映的信息相关的其他财务信息，使报表使用者通过阅读会计报表。