The Credibility Research Of The Financial Statements Analysis

The analysis of financial statements is a kind of conduct that economy organizations analyse their operation business and financial health conditions. Since a long time past,,because of the influence of many factors ,the credibility of the financial statements analysis has been questioned. The paper researches the credibility of the financial statements analysis in seven aspects.First,the paper introduces the background of chooseing the topic and puts forward the views that the credibility of the financial statements is not equal to the truthfulness.Secondly,as this paper begins with the accounting system which influences the credibility of financial statements,it discusses the interal uncertainty and the external uncertainty which the accounting system confronts. The paper analyses and develops the accounting assumptions of the historial cost. Meamwhile,this paper analyses the influence on the credibility of financial statements from the aspect of the choices > useness of the accounting strategy and from the aspect of the change of accounting strategy .What is more,this paper puts forward its views in the accounting method of the change of the inventory valuation method.The third,the paper puts forward the trademark and the goodwill questions which objectly exist from the point of the view of the reality of accounting dispositions .However, according to the principle of accounting ,it can not be confirmed or measured. The makes the credibility of financial statements to be influenced.The fourth,during the relationship analysis of the accounting reality, the paper puts forward that the relationship transaction is the important ways which the listed companys justify the profit .Meamwhile,the paper analyses the accounting disposition principle that the prices which is abvious unfare in the relationship transaction are accounted as the capital surplus.As a result,the paper puts forward itself viewsThe fifth, after the paper analyses the accounting system and the reality of the accounting disposition, the paper analyses the statements of forecasting the profitwhich should be submitted when the listed companys issue stocks. The paper analyses the statements of forcasting the profit in the hongguang event and reveals the uncertain.The sixth, After this paper goes deep into analyzing the financial ratios ,it puts forward that some financial ratios indexs want to be revised by other data. The paper takes it a example that Liu Shuwei's analysis of the blueland share and puts forward its different views.Finally, this paper sets the America world telegram corporation a example and ananlyses the false conducts. As a result ,it discusses some the concrete ways of the sincerity construction which influences the financial statements.