The Financial Statements Of Listed Companies Analyze New Exploration

The accountant, as a language of business, plays an important role in the development of the society and economic development. It has become an important branch of economic globalization. And the financial statements are the important carrier, it can comprehensively and systematically reflects an enterprise's economic development state. People pay more and more attention to the financial statements. But, just pure and simple from financial statements of Numbers and words difficult to draw substantial results, and to use certain analysis method and strategy, follow the normative analysis process and correct understanding of the limitations of financial statements itself and abnormal factors affecting the balance sheet, profit, and cash flow, and then the comprehensive analysis on the whole system of the enterprise of the past and future business conditions give clear judgment, help investors and the enterprise's economic management of home-textile form the correct understanding. Activities This system dynamic process is financial statement analysis..At present, the analysis methods commonly used ratio analysis, comparative analysis and trend analysis, mainly based on the ratio analysis, combined with a variety of analytical methods from the enterprise's solvency, profitability, operating capabilities and development capacity, and several other aspects of the overall financial position and operating results to make evaluation; However, given the limitations of financial statements themselves and the analytical methods and analysis of indicators of unity, the financial analysis needs further refinement and development.This paper is based on this situation, put forward some new views and perspectives: First, to fully understand the limitations of the financial statement analysis, to ensure that the content of financial statements are fully disclosed, reliable and transparent as far as possible that to make analysis of the financial statements more efficient and effective; we can improve the index system of financial statement analysis by modify or increase the number of financial and non financial indicators; Secondly, Using the improved indicators of the enterprise's overall profitability, solvency, assets operation ability and sustainability analysis, from the long-term to appraise enterprise; Cash is king "concept shows the importance of the cash flow statement, so this paper emphatically analyzed the cash flow statements, including overall flow, the levels of the structure and financial index system analysis, to further perfect financial statement analysis.. Through the above discussion, there are a lot of problems to be solved in the financial statement analysis area. Only to solve these problems, the dates can be more authoritative, also make the development of the listed company more conducive and Conducive to the integration of the world.