财务报表分析评价

目       录

一、认 识 财 务 报 表 ···················································· P2

（一） 如何看懂财务报表 ·············································· P2

会计假设 ······················································· P2

（二） 财务报表从何下手 ·············································· P2

 资产负债表 ····················································· P2

 利润表 ························································· P3

 现金流量表 ····················································· P3

 所有者权益变动表 ··············································· P3

 报表附注 ······················································· P4

二、如 何 分 析 财 务 报 表 ·············································· P4

如何阅读财务报表 ·············································· P4

1、阅读路径 ························································ P4

财务报表分析步骤 ·············································· P5

1、基本步骤 ························································ P5

分析方法 ······················································ P5

1、分析方法 ························································ P5

分析指数参考的依据 ············································ P6

1、分析依据 ························································ P6

三、财 务 报 表 局 限 性 ················································· P7

    （一） 财务报表本身的局限性 ·········································· P7

   1、局限性 ·························································· P7

（二） 财务报表本身的真实性 ·········································· P7

   1、真实性 ·························································· P7

（三） 财务报表分析的局限性 ·········································· P9

1、财务分析^^文档来源的局限性 ········································ P9

2、财务分析环境的局限性 ············································ P9

3、财务分析指标的局限性 ············································ P9

4、如何弥补财务报表局限性 ·········································· P10

四、财 务 报 表 附 注 ···················································· P12

     （一）财务报表附注的重要性··········································· P12

1、提高会计信息的相关性和可靠性····································· P12

2、增强不同行业和行业内部不同企业之间信息的可比性··················· P12

3、与财务报表主表的不可分割性······································· P12

（二）财务报表附注的必要性 ·········································· P12

1、基于使用者更全面了解企业状况的要求······························· P12

2、基于缓解财务报表信息披露压力的考虑······························· P12

3、增强财务报告体系的灵活性········································· P12 

五、虚 假 财 务 报 表····················································· P12

（一）粉饰财务报表··················································· P12

（二）粉饰财务状况方式和查验虚假报表································· P13

1、企业粉饰财务状况················································· P13

2、企业如何做虚假报表··············································· P13

内 容 摘 要

财务报表（也称会计报表）是指在会计日常核算的基础上，按照规定的格式、内容和方法编制的，综合反映企业某一特定日期财务状况和某一特定日期经营成果、现金流量状况的书面文件。包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。阅读报表要清楚会计假设内容。

会计假设，又称会计前提，是指在特定的经济环境下决定会计运行和发展的基本前提。它是人们在长期的会计实践中，逐步认识总结而成的。只有规定了这些会计假设，会计工作才能得以正常地进行下去。

会计假设分为会计主体假设，持续经营假设，会计分期假设，货币计量假设

阅读报表必须先了解报表功能

企业发生的会计业务有一些是虽已发生，但其发生金额或发生时间需靠会计人员的判断来决定的。这一类的业务的入账金额，受会计人员判断能力、工作习惯甚至个人偏好的影响，由会计人员估计确定。因此，企业的财务信息，有可能在一定范围内波动，从而造成财务报表数据被人为操纵。

财务报表是由会计工作者对已发生的经济事项进行分类、加工、处理后提出的用以说明企业财务状况和经营成果的书面文件。它反映了企业资金的投入及运用、利润的取得、资金的筹集与分配等有关企业在一定时期的经营成果或某一时点的财务状况。

财务报表编制的目的是为企业现在和潜在的投资者、债权人以及管理者和其他信息使用者提供各种有用的信息，以便帮助他们作出合理的决策。但由于财务报表本身的局限性，也会对报表阅读者造成各种误读、

虚假为何会存在，要分几种情况：为了应对企业的业绩考核、获取信贷资金和商业信用、偷税漏税、发行股票、首次公开募股和后续发行配股等，这些都对企业的盈利情况有要求。

关键词：财务报表  报表关注人  虚假报表  报表附注