财务分析师在资本市场的信息服务功能探析

Information Service Function of Financial Analyst in the Capital Market

在资本市场上仅靠企业提供的会计信息是不能完全满足用户的信息需求,财务分析师可以看成是投资者需要额外财务信息需要的主要代表。本文分析了企业会计信息的局限性,指出了财务分析师是管理者与投资者之间信息沟通不可缺少的有机组成部分,着重探讨了财务分析师的基本功能,并对强化我国财务分析师的功能提出了相应建议。

The accounting information that only offers by the enterprise on the capital market is a information demand that can' t totally satisfy the user , The financial analyst can regard as a main representative that the investor needed extra financial information to need . This text has analysed the limitation of enterprise's accounting information, has pointed out that the financial analyst is the organic component with indispensable information sharing between administrator and investor, has probed into the financial analyst' s basic function emphatically, and has put forward the corresponding suggestion to the function which strengthened the financial analyst of our country.