摘要
关键词:财务报表、企业绩效、关联性分析
Abstract
This paper explores the relationship between financial statements and corporate performance, and the impact of these two aspects on each other. Research shows that financial statements can have an important impact on the business decisions, investors and financing of enterprises, while the performance of enterprises will affect the reflection, analysis and disclosure of financial statements. Therefore, enterprises should comprehensively consider the performance and financial statements, improve their own management level and the accuracy of financial statements information disclosure, so as to enhance the corporate image and competitiveness.
Key words: Financial statements ; Enterprise performance ;Association analysis
目录
Abstract 1
引言 3
一、相关理论概述 3
(一)财务报表理论 3
(二)中外会计准则比较 4
二、财务报表对企业绩效的影响 4
(一)财务报表对企业经营决策的影响 4
(二)财务报表对投资者的影响 4
(三)财务报表对企业融资的影响 5
三、企业绩效对财务报表的影响 5
(一)企业绩效对财务报表的反映 5
(二)企业绩效对财务报表分析的影响 6
(三)企业绩效对财务报表披露的影响 6
结论 6
参考文献 7