【作者】 宋传联；

【导师】 周连久；

【作者基本信息】 长春光学精密机械学院 ， 企业管理， 2001， 硕士

【摘要】 本文在介绍了我国上市公司会计信息披露的形式内容的基础上，重点是对上市公司会计信息的分析进行研究。 会计信息是一个企业经济业务的综合反映，投资者、债权人等会计信息外部使用者想通过会计信息这个现象去了解企业经营活动的实质，必须进行会计信息的分析和研究，但如果只简单地计算几个指标，往往会造成会计信息的错误理解甚至误解，会计信息的分析必须遵循合理的程序。本文在第一章中介绍了会计信息分析的程序，第二章则对会计信息的形成环境进行了研究，针对会计信息的形成环境，会计信息的质量也是影响会计信息分析利用的障碍，第三章研究了如何对会计信息的质量进行判断与修正，在此基础上，本文的第四章详细探讨了如何利用会计信息对企业的经营活动、财务状况进行综合分析，第五章是对会计信息的应用方法进行的介绍，而第六章则以综合案例对前五章论述的主要方法进行了诠释。更多还原

【Abstract】 Based on introduction of the content and form of accounting disclosure of listed company in China, the article focuses on how to analyze accounting information of the listed company.Accounting information is synthetic reflect of the business activities of a company, if an exterior employer of the accounting information wants to know the essence of the business of an enterprise, he must analyze the accounting information. But the simple calculating of several index sometimes leads to the wrong understanding and misunderstanding of the accounting information. The analysis of the accounting information must abide rational project. The first chapter of the article introduces the project of accounting analysis, in the second chapter, the forming environment of the accounting information is analyzed. Combining the forming environment, the quality of the accounting information is one of the barriers of the employing of the accounting information, so the third chapter introduces how to judge and modit~r the accounting information, based on the former introduction, the forth chapter particularly probes into how to employ the accounting information to synthesis analyze the management activities and finance status of an enterprise. The later chapter introduces the employing methods of the accounting information, the latest chapter annotate the former by analyzing a synthesis case.更多还原