摘要

纵观如今的经济形势，我们可以发现企业的财务报表分析的好与坏直接关系这企业的价值。财务报表可以更好地反映企业的财务状况和经营业绩，还能预测企业的未来盈利能力水平和风险水平。因此对一个企业来说，财务报表起着至关重要的作用。通过财务报表进行分析，可以充分了解企业的经营能力、盈利能力和偿债能力，以此做出有利于企业更好更快发展的决策。

本文主要探讨财务报表和企业价值的关系，财务报表分析的不足以及如何利用财务报表分析来揭示企业价值，等一系列问题。最后在此基础上研究如何利用财务报表分析达到企业价值最大化。

关键词：财务报表分析；会计信息；企业价值；价值评估

ABSTRACT

In today’s economic situation, we can find that the enterprise’s financial statements analysis of the good and the bad relationship between the value of the enterprise directly. Financial statements can better reflect the enterprise’s financial position and operating results, can also predict the future profitability of the enterprise level and the level of risk. Therefore, the financial statement plays an important role for an enterprise. Through financial statements analysis, we can fully understand the management ability, profit ability and debt paying ability of the enterprise, to make decisions is beneficial to better and faster of enterprise’s development.

This paper mainly discusses the relations of the financial statements and enterprise value, the lack of financial statement analysis, how to use the financial statement analysis to reveal the enterprise value, etc. Finally, research how to use financial statement analysis to maximize the enterprise value on the basis of the analysis.

Keywords: Financial Statement Analysis; Accounting Information; Enterprise’s Value; Value Assessment

诚信声明…………………………………………………………………………………………………………………. I

摘要…………………………………………………………………………………………………………………… II

ABSTRACT…………………………………………………………………………………………………………. III

第一章绪论……………………………………………………………………………………………………. 1

1.1 选题背景和选题意义………………………………………………………………………………………… 1

1.1.1 选题背景…………………………………………………………………………………………….. 1

1.1.2 选题意义…………………………………………………………………………………………….. 1

1.2 国内外研究动态……………………………………………………………………………………………….. 1

1.2.1 国外研究动态……………………………………………………………………………………… 1

1.2.2 国内研究动态……………………………………………………………………………………… 2

1.2.3 简要的评价…………………………………………………………………………………………. 4