随着市场经济的发展,社会竞争的加剧,企业为了迅速占领市场,会越来越多地运用各种商业信用进行促销。财务报告的目的是为了向信息使用者提供决策有用的信息,满足会计信息使用者的信息要求。知识经济时代对财务报告的内容提出了挑战,传统财务报告内容把重点放在物质资产上,对知识资本、知识产权、人力资源等知识资产未能予以揭示。
在知识经济时代,这些知识资本才是企业未来现金流量和市场价值的动力所在,其重要性日益突出,在企业总资产中所占份额越来越大。只有对企业物质资产和知识资产进行充分揭示,才能体现企业的整体价值,使财务报告客观、公正、公允、实用,满足财务报务使用者的需要。关键词:财务报表 项目分析 比率分析。
With the development of market economy, social competition, enterprises in order to quickly capture the market will increasingly use all kinds of commercial credit for sales。
The purpose of financial reporting information to the user to provide useful information for decision-making to meet the information requirements of users of accounting information。
Knowledge economy the content of the report on the financial challenges the traditional focus on the financial report on the physical assets, knowledge capital, intellectual property, human resources and other knowledge assets, can not be revealed。
In the knowledge economy, intellectual capital is the business of the future cash flows and market value of the driving force, and its growing importance in the corporate share of total assets growing。
Only the physical assets of enterprises and to fully reveal the knowledge assets in order to reflect the company's overall value to the financial reporting objective, impartial, fair, practical and financial services to meet the needs of users。
Keywords: financial statement analysis ratio analysis。