Research On Financial Situation Classification And Disclosure-Based On The Credit Rating Theory

Through the study of the evolution history of financial reporting, conclusions arefound that its development has gone through three stages: the balance sheet coreposition to the income statement as the core, and finally return to the balance sheet,which shows that the important position of the balance sheet has become increasinglyclear. Therefore, as main information that the balance sheet carried, the corporatefinancial position calls for segmentation research. Meanwhile, with the developmentand improvement of the capital market, financial reporting has become the main wayof access to information in today’s stock market for investors as well as managers.However, economic activity has become increasingly complex, so as a reflection ofeconomic activity, the accounting information has become increasingly difficult forusers to understand and grasp. Related fields studies have shown that the developmentof accounting reports is not synchronized with the ordinary users’ cognitiveinterpretation. Therefore, how to make these vast amounts of financial informationexpressed a relatively comprehensive and concise manner, and actually used forvarious information needs will be a direction worth exploring, but also provideinspiration and guidance for this study.This study attempts to simplify the classification model to build a corporatefinancial condition and aims to realize intuitive disclosure and presentation offinancial reporting. First, by reviewing the research and development statusclassification and disclosure of financial position at home and abroad, in the basis ofprevious studies to be summarized, the study has a more comprehensive grasp ofclassification and disclosure of the financial situation to build the framework of thisstudy. Premise to define the concept of financial position, the theory of credit rating asa support, combined with our unique background, proposed research ideas in thisarticle-to build financial condition coefficient as the financial position classificationbasis is come up with. The study starts from corporate profitability, solvency,operation ability, the ability to grow, the current capacity situation and capitalstructure quality research on the impact of various factors on the financial position tobuild up the index system, and then combined with AHP to determine the specificweight, using efficiency coefficient method to prepare the final financial situation ofenterprises coefficient and classified accordingly. Finally, a concise report in the formof auxiliary intuitive financial position classification of the enterprise is disclosed.Then, some suggestions to improve the financial situation of enterprises linkage ofclassification and disclosure issues are raised from different aspects.