摘要
本文简要介绍了我国上市公司现行的财务会计报告体系 ,并着重从公司财务效益状况、资产营运状况、偿债能力、发展能力、市场价值几个方面对上市公司的财务会计报告进行分析 ,介绍了用来分析和评价所采用的 16项指标 ,对每一项指标进行了具体分析和简评。
WT5BZ] This article briefly introduces the curent financial accounting report system of listed corporation in China. The author analzed it mainly from following aspects: financial benefit position, assets operational position, solvency, development ability market value and so on. He shows totally sixteen indexes and separately analyzes and evaluate each them. [WT4”HZ][
出处
《兰州商学院学报》
2001年第3期69-72,共4页
Journal of Lanzhou Commercial College
关键词
上市公司
财务会计报告
分析
利用
listed corporation
financial accounting report
analysis and application
