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在进行上市股份公司的会计报表分析时,报表质量问题一直令人关注。不少公司的会计报表质量不高,水分较重,甚至有较严重弄虚作假现象。这些问题严重影响了财务分析指标的准
The quality of statements has always been a concern when it comes to analyzing accounting statements of listed companies. Many companies report the poor quality of the financial statements, heavy water, and even more serious fraud. These problems have seriously affected the standard of financial analysis