| 市场经济条件下财务报表分析重心及其相应体系 |
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| 引用本文： | 熊楚熊!深圳,.市场经济条件下财务报表分析重心及其相应体系[J].深圳大学学报(人文社会科学版),1999(1). |
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| 作者姓名： | 熊楚熊!深圳 |
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| 摘 要： | 在市场经济条件下，企业经营的目的是增加企业价值。企业价值同与企业有利害关系的各利益主体密切相关，因此财务报表分析的目的应是揭示企业价值．为此，必须建立一套以企业价值分析为重心的财务报表分析的理论和方法体系．
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| 关 键 词： | 财务报表 企业价值 财务报表分析体系 市场经济 |
The Focus of the Financial Statement Analysis under Market Economy and Its Corresponding System |
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| Xiong Chuxiong.The Focus of the Financial Statement Analysis under Market Economy and Its Corresponding System[J].Journal of Shenzhen University(Humanities & Social Sciences),1999(1). |
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| Authors: | Xiong Chuxiong |
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| Institution: | Xiong Chuxiong |
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| Abstract: | under the condition of market-oriented economy enterprise management aims at the increase of enterprise value, which is closely related to the various interest subjects having common interests with the enterprise. Therefore, the aim of a financial statement analysis is to demonstrate the enterprise value. For this purpose, a system of theories and methods of a financial statement analysis should be set up with the enterprise value analysis as the focus. |
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| Keywords: | financial statement enterprise value system of financial statement analysis market-oriented economy |
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