Consolidated Financial Statements Of Listed Companies Analyzed

It reflects the whole financial situation of enterprise group, the financial statements of management performance and cash flow synthetically to consolidated the accounting statement. The investor and user of accounting statement, through the accounting information that accounting statement offer, find out about comprehensive strength of the enterprise group and the development prospect that comes, and making the investment decision finally.In this thesis, from the main user of accounting statement------the administers,shareholder and creditors of parent company, I analyse their requirement. Combined with present accounting enviroment and accounting guidelines and consolidated accounting statement's own characteristics, I analyse corresponding assessment indicators.Corresponding with the administers, shareholder and creditors of parent company is the analyse of operating efficiency, dividend distribution, profitability and the ability of repaying debts. The paper says that when you analyse these assessment indicators you should consider factor influence folloewd: the industry types and characteristics that the group concerns, the Establishment method of consolidated accounting statement, business composition of the group, accounting statement of parent company, annotation and branch report.At last, from the two sides------improve the establishment condition and improveestablishment theory of the consolidated accounting statement, the dissertation give some advice in order to make the consolidated accounting statement consummation.