Dissertation > Economic > Economic planning and management > Accounting > Accounting bookkeeping method > Accounting statements

The Listed Companies Financial Statements Analysis and Case

Author PengYing
Tutor YuJiang
School Southwest Jiaotong University
Course Business Administration
Keywords Listed companies Financial Statements Vanke Company
CLC F231.5
Type Master's thesis
Year 2007
Downloads 7261
Quotes 6
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Required financial information disclosure by listed companies , is the inevitable result of the separation of ownership and management in highly developed market economy , after the separation of ownership and external interest groups not directly involved in the operation and management activities of enterprises , so they only through Interpretation disclosed financial information to understand the financial position of the enterprise , and in order to be more in-depth understanding contains information behind the numbers , it is necessary to further thorough analysis of financial information , in particular, the number of financial statements . Although financial statements can provide a lot of financial information , but because of its inherent limitations , and the generation process of subjective factors , its authenticity objectivity affected to some degree , then the conclusions of the analysis in this report also the different degrees of bias. The article first describes the background to the analysis of financial statements , analysis of financial statements of listed companies is a the inevitable requirement under the separation of ownership , and the existing and potential users of the financial statements , the classification introduced , to take over the analysis reports some commonly used method , and then use these analytical methods , detailed analysis and interpretation of the case of Vanke Company 's financial statements , based on of Vanke Company announced 2006 financial data and other related content around the company's financial ratios and three statements Expand analysis , longitudinal and lateral double contrast , a better understanding of the long-and short-term solvency , asset management capabilities , profitability , foreign investment , cash flow , and other aspects of the enterprise 's financial position and its development trend in recent years by analyzing and competitive position in the same industry , the results of these analyzes can provide a reference from a different perspective to the users of financial statements . The rest of this article points out some limitations of financial statement analysis exist , because the existence of these limitations , the users of financial statements can not be over-reliance on the report data , and through some small case is clear limitations for users of financial statements , and finally , for data better service to its users of the financial statements , for the previously mentioned limitations , this paper further proposes a corresponding improvement idea .

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