财务报表分析局限性及其对策

企业财务报表是为企业管理层和企业利益相关者提供企业财务状况、经营成果和现金流量的资料来源，文章通过对现行财务报表的分析，认为其提供的信息存在一定的局限性，这些局限性影响了财务报表分析结果的真实性，使得针对同样的财务报表所得出的分析结果也有所不同，并对改善财务报表分析局限性提出了几点看法。     

浅谈种子行业财务报表现状及建议

种子行业财务报表,是种子产业发展的一项基础性重要工作,是进行种子生产经营指导和行业管理的重要依据。通过报表可以反映一个地区种子产业发展的规模、速度和在当地农业经济发展中的地位、作用以及所产生的社会效益和经济效益。     

Criteria for determining native distributions of biota: the case of the northern plains killifish in the Cheyenne River drainage,North America

• 1. Criteria exist to help determine native distributions of species, but they are seldom explicitly used.
• 2. As an example of their utility, nine revised and expanded criteria are applied to assess the status of northern plains killifish in the Cheyenne River drainage. Use of each criterion is demonstrated. The criteria are: (1) history, (2) detectibility, (3) biogeography, (4) life‐history, (5) human affinity, (6) invasion path, (7) invasiveness, (8) phylogenetics, and (9) pre‐history.
• 3. Upon review, only one criterion weakly supports non‐native status, whereas five strongly support native status, one weakly supports native status, and two are equivocal.
• 4. Criteria to determine native distributions provide a rigorous method to assess available information, reveal knowledge gaps, and produce testable hypotheses. As demonstrated here, their consistent use as a cohesive set would greatly improve understanding of species distributions, benefiting conservation efforts and related meta‐analyses.

Published in 2008 by John Wiley & Sons, Ltd.     

财务报表列报模式改进

2008年金融危机爆发后，世界各地对提高财务报表质量的要求越来越强烈，而当前的财务报表存在着一些缺陷，从而无法满足财务报告需求者对财务报告的要求，正式在这种背景下，财务报表列报模式改进显得尤为重要。     

自动气象站报表预审经验探讨

通过对临颖县自动站运行以来,报表预审实践,总结了一些经验,疑误数据的处理。从而提高了报表的质量。但还需要不断的学习,现就经常出现的问题做了一些总结以供做报表的人参考。     

合并报表中的盈余管理问题分析

本文在对盈余管理的涵义作简单介绍的基础上，具体论述了企业在合并会计报表中可能采取的盈余管理方式。并针对以上问题，对制定合并会计报表具体准则提出了几点原则性的建议。     

Importance of the financial situation for the growth of a forest machine entrepreneur

Abstract

The main focus of this study was to investigate the impact of the financial situation as well as the importance of internal financing for economically sound growth among forest machine entrepreneurs in Finland, with the aid of their financial statements for 2001–2006. Thirty-two limited companies that showed an increase in turnover during this period were investigated. The companies were classified into three groups based on their financial position in 2001: Profitable and Stable, Mediocre, and Weak. The financial situations of these three groups in 2001 were compared with 2006. The study showed that the relative position of these groups did not change significantly between 2001 and 2006. Those companies that were in a weak economic position in 2001 found themselves in an even more difficult situation in 2006. The results indicated that growth seems more likely to reinforce the economic situation of the company as it was before the growth took place. Therefore, when considering a growth strategy, the company must first concentrate on improving its economic position and business model.     

上市公司财务分析体系研究

通过对上市公司财务报表数据的理解局限性进行分析,构建上市公司的财务分析的指标体系。     

财务报表分析概述

财务报表分析的实质是反映各种会计数据在企业财务状况和经营活动中的重要意义及其在某一段时期内所发生的变化趋势。财务报表分析不仅要满足企业外部和相关利益集团的决策需要,而且还要满足企业内部管理决策的需要。因此,作为财务人员通过对财务报表的分析,将大量的报表数据转化为对特定决策有用的信息,减少决策的不确定性,使企业财务工作真正融合进企业管理之中。     

我国上市公司财务报表粉饰识别研究

运用总结的识别财务报表粉饰方法,对产生财务报表粉饰的原因进行分析,找到识别财务报表粉饰的切入点,从而对该上市公司财务报表是否存在粉饰以及粉饰的程度做出了判断。