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上市公司的财务报告存在着信息不对称现象,必须对财务报告进行卸妆,就是对财务报告进行分析。这是为了企业投资者、债权人进行科学决策，提高企业管理水平，提高政府宏观管理水平。
以TCL通讯公司2000年年报为例，选取资产负债表进行分析。首先应该严格界定资产、负债、所有者权益，其次运用比较差异分析，比重变动分析，比率分析方法，分析流动资产、固定资产、流动负债、长期负债，同时对其融资结构进行分析，对短期偿债能力和长期偿债能力进行分析。在各项分析的基础上进行杜邦分析。在多种方法分析结果中综合平衡，可以看出TCL通讯公司2000年度的业绩并不很好，但长期发展趋势仍有一定潜力。总之，财务报表的分析就是要透过现象抓住本质，达到分析的目的。
关键词:财务报表、信息真实、报表分析、资产负债表、比较差异分析、比重变动分析、比率分析、杜邦分析体系
Abstract
There are synthetic unsymmetrical information in the financial reports of corporations on market, so we must let them take off their make-up, i.e. analyze the financial reports, in order to let business investors, creditors make scientific decision, improve business management level and government macroscopic management level.
We select the annual report of assets and liabilities in 2000 of TCL communication corp. as an example. First, assets, liabilities, equities are strictly stipulated. Second, we analyze floating assets, fixed assets floating liabilities, long-standing liabilities by using comparable difference analysis, proportion changing analysis, ratio analysis, meanwhile, analyze the structure of financing, ability of paying short-term and long-term liabilities. Then make system on the basis of every specific analysis. |
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