上市公司年报审阅与分析

Listed company annual report's reading and analysis

年报是上市公司对过去一个会计年度所有财务数据和信息的汇总,它所包含的信息量是巨大的,能够直观地反映上市公司的经营状况和运行情况。投资者、债权人、政府、税务机关、社会公众等在做经济决策时都要阅读和分析上市公司的年报。当然,单纯从年报的简单数字和文字上难以得出实质的结果,而要利用一定的阅读技巧和分析方法,同时结合实际情况,正确认识年报本身的局限性和非正常影响因素。本文就此进行总结分析。

With the development of economy and society,accounting becomes more and more important.Obviously,more and more benefiters（or potential benefiters） such as creditors,investors,government,and common people of a listed company are concerned about the reading and analysis of annual statement.It is sure that we must use some method and strategy to realize the limitations and non-common factors of the annual statement of a listed company,so that the reading and analysis is comprehensive and the decision is scientifical.