论文部分内容阅读
交通投资企业主要对交通基础设施建设领域进行投资建设,涉及公路、水路、航空、交通基建、运输服务业,以及交通物流业等多种经济领域和事项。其不仅涉及我国支柱型产业(交通业),而且还是侧重于对未来发展前景进行分析和预测的企业。对于该类型企业,财务报表分析占据着极为重要的地位。对此,笔者从交通投资企业进行财务报表分析的必要性谈起,分析了当前该类型企业在财务报表分析中存在的局限性,并且针对这些局限性,提出了交通投资企业可以运用的财务报表分析方法,以及未来发展建议。
Transport investment enterprises mainly invest in the construction of transportation infrastructure, covering various economic fields and issues such as roads, waterways, aviation, transportation infrastructure, transportation services, and transportation and logistics industries. It not only involves China’s pillar industries (transportation industry), but also focuses on the future development prospects for the analysis and forecasting of the enterprise. For this type of enterprise, financial statement analysis occupies a very important position. In this regard, the author talked about the necessity of the financial statements analysis of the transportation investment enterprises, analyzed the limitations of the current enterprises in the financial statements analysis, and put forward the financial statements that the transportation investment enterprises can use according to these limitations Analytical methods, and future development proposals.