The Analysis Of Assets And Liabilities In Perspective Of Risks

Under the condition of market economy, the users of the financial statements are becoming more and more widely, how to make accounting information of financial statements more useful is the focus of the accounting reform in the future. With the separation of ownership and managerial authority, In addition to the enterprise managers, many users such as investors, creditors, government and so on,they all need to understand and analyze the related information of enterprise business activities and financial activities in the different degree. Due to the limitations of enterprise internal information, they have to be more dependent on enterprise’s financial statement data, and then make decisions on investment, borrowing, tax, etc. The past accounting standards of our country guided by the concept of revenue and expense idea,but the view has changed, the current accounting standards put the assets and liabilities view theory as the dominant idea, so the key is the analysis of the balance sheet. As the reflection the enterprise’s financial situation, in general balance sheet provides a series of overview financial information, but it is not enough and comprehensive if users make decisions based on surface information provided by the balance sheet. Through the analysis of the balance sheet, we can judge the authenticity of enterprise’s assets and liabilities reasonably. The analysis of the balance sheet is to help users screening and assess the vast data. According to their own requirements, they read, understand and analyse the enterprise the management status and development prospects, and make full use of the known financial statements data to achieve their aim to make decisions in the future. So analysis of the assets and liabilities of the enterprise in the perspective of risk will become a trend, there are always two sides of the risk to everything, so it become the focus of the stakeholders that how to make full use of beneficial aspects of the risk and avoid the downside.I take risk as foothold in the paper, and analyse the assets and liabilities of the enterprise. In the perspective of risk, firstly analye the risk types that enterprise are facing and modern risk management generally; secondly all stakeholders analyse of the authenticity of enterpris assets and liabilities on the basis of the financial statements data, attaches great importance to the authenticity of accounts that are easily manipulated, whether there is any off-balance-sheet financing phenomenon and lead to hide some important information. In the process of analysis of corporate financial statements, we identify strategy and strategic risk of the enterprise through financial data. To identify the risk existing in enterprise management status and the future development according to the risk analysis of assets and liabilities in enterprise, and it will affect the decisions that maked by stakeholders in future.