The Study On Financial Statement Analysis And Enterprise Value

The financial statement is regarded as the important reflection of enterprise's financialsituation and business performance, become the legal materials that the listed companyannounced regularly, Paid attention to by people day by day with development of the capitalmarket. Through the accounting data of the financial statement, we can find out about thebusiness performances of enterprises tentatively, discern the quality of enterprises, predict thefuture of enterprises. That is to say, though the analysis of the accounting data offered byenterprise's financial statement , we can assess enterprise's value , predict the developmentprospects of enterprises , thus make rational decision , finally reach effective market. This texthas discussed the question that how to make use of financial statement to announceenterprise's value, and has analyzed further how to realize the method system of enterprise'svalue through the financial statement.This text has introduced the relation between the financial statement and enterprise'svalue at first, the conclusion is the value that the true financial statement can reflectenterprise's value, thus enable the user of financial statement to make decision by utilizing thefinancial statement. Chapter two draw the improvement of the traditional financial statementanalytical method which is the content of chapter three through the analysis of traditionalfinancial statement analytical method and limitation correctly, so that financial statement andenterprise's value are more relevant. Chapter fore introduced the basic framework of how toassess the enterprise's value by using the financial statement.