基于企业价值分析财务报表 论文

论文分类号： F23 学校代码：

毕业设计说明书(论文)

题目：基于财务报表分析的企业价值研究

学生姓名： 学 号： 系 部： 专业班级： 指导教师：

二〇一二年六月

I

Based on the analysis of Financial statements of the Enterprise

value research

ABSTRACT

This paper is intended to study based on financial analysis of enterprise value research. Through the analysis of financial statements of business value, understand enterprises financial condition and results of operations ,so the financial statements of listed companies to become a regularly published legal information .with the development of capital market, financial reporting and corporate value relations gets increasingly the attention of people, this article is through analysis of financial statements in the value of the enterprise .discussed how to use the financial statements to reveal the problems of enterprise value.

Through the accounting data of the financial statement compared to find out the business performance of enterprises, discern the quality of enterprises, predict the future of enterprises. That is to say the financial statements provided by the accounting data analysis, can assess the value of enterprises, enterprises on the future forecast, in order to make rational decision.

This article first introduces the financial statements and the concept of enterprise value, the specific discussion of the relation between both, the conclusion is itself of financial forms for reporting statistics enterprise value is the carrier of information, analysis of the financial statements of the enterprise value through financial statements data analysis tools. This chapter also introduced through the analysis of the financial statements of the enterprise value framework .Then this paper analyzes the traditional financial statement itself, index analysis and improved methods of analysis, in order to make financial statements analysis and enterprise value more related.

Finally, through a specific case explain how to use the improved financial statement analysis compared to the traditional financial statements analysis in enterprise value with respect to response.

KEY WORDS: Financial statements, Financial statement analysis, Enterprise value

II

基于财务报表分析的企业价值研究

摘 要

本论文意在探讨基于财务报表分析的企业价值研究。通过财务报表分析企业价值、了解企业财务状况和经营业绩，因此财务报表成为上市公司定期公布的法定资料。随着资本市场的发展，财务报表与企业价值的关系日益受到人们的重视，本文是通过财务报表分析企业的价值，探讨如何利用财务报表来揭示企业价值的问题。

通过财务报表的会计数据比较初步了解企业的经营业绩、识别企业的优劣、预测企业的未来。也就是说,对财务报表所提供的会计资料的分析,可以评估企业价值,对企业未来进行预测,从而做出合理决策。

文章首先介绍了财务报表与企业价值的概念、具体探讨俩者的关系,结论是财务报表本身是企业价值信息的载体,财务报表分析是透过财务报表数据分析企业价值的工具.本章还介绍了通过财务报表分析企业价值的框架，然后文章分析了传统的财务报表自身、分析指标和分析方法的改进，以使财务报表分析与企业价值更相关。

最后，依据本论文构思的基本框架分析了如何利用改进的财务报表分析相对于传统财务报表分析在企业价值方面的反应。 关键词：财务报表,财务报表分析,企业价值

III

目 录

第一章 绪 论 ............................................................................................................................ 1 1.1企业价值的含义和作用的分析...................................................................................... 1 1.1.1 企业价值的含义 ..................................................................................................... 1 1.1.2 评价企业价值的作用 ............................................................................................. 1 1.2 财务报表分析的含义和意义 ......................................................................................... 2 1.2.1 财务报表分析的含义 ............................................................................................. 2 1.2.2 财务报表分析的意义 ............................................................................................. 2 1.3 财务报表的分析类型 ..................................................................................................... 3 1.3.1 盈利能力分析 ......................................................................................................... 3 1.3.2风险水平分析 .......................................................................................................... 3 第二章 财务报表分析与企业价值的关系 .............................................................................. 4 第三章 基于财务报表分析的企业价值研究 .......................................................................... 5 3.1财务报表是反映企业价值的载体.................................................................................. 5 3.1.1 资产负债表 ............................................................................................................. 5 3.1.2 利润表 ..................................................................................................................... 5 3.1.3 现金流量表 ............................................................................................................. 5 3.2财务报表分析是分析企业价值的工具.......................................................................... 5 3.2.1 盈利能力分析 ......................................................................................................... 6 3.2.2 风险水平分析 ......................................................................................................... 6 第四章 传统财务报表分析体系的局限性 .............................................................................. 7 4.1 传统财务报表的局限性 ................................................................................................. 7

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