Phân tích báo cáo tài chính phục vụ nhu cầu sử dụng thông tin kế toán của các đối tượng

Abstract

For any nation, accounting is considered important tool for economy and finance management. It has active role in managing and controlling economic activities. As the accounting, finance and economy management tool, it undertakes the function of organizing useful information system for business decisions. Therefore, accounting not only plays a particular important role to State finance activities but is also extremely essential and important to enterprises’ finance activities. Financial report is final product of accounting control and is a mean to display the financial situation and ability, business process and results of the enterprise during period of keeping business account. This information is important for various objects with different concerns. To understand all the information displayed in the report, however, firstly a hold for accepted accounting regulations and standard is a must – as these regulations and standard stipulate and guide the noting and displaying information in financial report. Beside, from information in the report, analyzer must also know how to select, arrange and classify information to calculate the target serving for certain research purpose. This paper refers to international accounting standard about financial report; the analysis of financial report according to percentage and coefficient that acts as the basic for making decisions on managing and controlling trading and manufacturing activities, finance; and especially investment decisions of the ones who use different accounting information. And finally, to effectively use analysis standards, analyzers also have to clearly understand characteristics of accounting data, limitation faced during the analyzing process and outer influence that distorts accounting figures.