试论传统财务报告分析方法

传统财务报告分析是针对资产负债表和损益表进行的,其典型的分析方法包括结构分析、趋势分析和比率分析。传统分析方法的有用性是与其内在前提假设的有效性分不开的。随着披露内容的增加,财务报告分析内容也相应增加,在对新内容如现金流量表进行分析时,传统基本分析方法仍是十分的有用。

Traditional Analytical Methods of Financial Reports

Traditionally,analysis of financial reports was mainly made on balance sheet and income statement typically with structure,tendency and rate analysis.The serviceability of the traditional method has a lot to do with the effectiveness of its internal premise hypotheses.With the increase of disclosure contents,the content for analysis of financial reports should be increased.In the analysis of new contents such as cash flow statement,traditional method will also be useful.