摘要
对企业财务报告弄虚作假误导投资者的一些做法进行了分析,指出投资者在对企业财务报告分析时要综合分析各报表,通过相互间的联系透析企业真实的财务状况。
This paper makes analysis on some frauds and deceptions in enterprise's financial report for making a wrong guidance to the investors, and points out that the investors should make comprehensive analysis on each statement in analyzing enterprise's financial reports and understand the true financial situation of enterprise through mutual connections among these statements.
出处
《科技情报开发与经济》
2006年第20期202-203,共2页
Sci-Tech Information Development & Economy
关键词
企业财务报告
财务分析
资产负债表
enterpfise's financial report
financial analysis
asset-and-liability statement