资源描述:
《财务外文翻译--基于财务报表分析企业价值》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、中文4400字BabicZ,PlazibatN.EnterpriseValueBasedOnTheAnalysisOfFinancialStatements[J].Internationaljournalofproductioneconomics,2008,56:29-35EnterpriseValueBasedOnTheAnalysisOfFinancialStatementsZBabic,NPlazibatABSTRACTAnalysisofdataonthefinancialstatements,theuseofdiscountedca
2、shflowmethod,therelativevalueofothermethodstoanalyzefinancialstatementsandfinancialdatatofindusefuldataontheenterprisevalueanalysis,withitsinherentvalueistheclosestavaluetofacilitatemanagementbybettermanagementdecisionsandinvestmentdecisionsofenterprises.Now,undertheconditi
3、onsofmarketeconomy,theenterpriseitselfcanbetradedinthemarketofgoods,bytheprofitstomaximizetheconversiontomaximizethevalueof.Therefore,theenterprisevaluebasedonfinancialstatementanalysisisparticularlyimportant.Financialstatementsasareflectionofthefinancialpositionandoperatin
4、gconditionsofenterprises,statutoryinformationoflistedcompanies,therealfinancialstatementsdatacanrevealtheenterprise'spastoperatingresults,theprosandconsoftheidentificationofbusiness,toforecastthefutureoftheenterprise.Thearticlefirstdescribesthelimitationsofthetraditionalsta
5、tementsandhowtoimprove,thentheenterprisevalueisbasedontheimprovedreport.KEYWORD:Financialstatements,corporatevalue,Enterprisevalueevaluation1Introduction1ThemeaningofenterprisevalueTheenterprisevalueisaccompaniedbytheemergenceofpropertyrightstradingmarketinthe1960s,aconcept
6、firstproposedbytheU.S.regulators.Undermarketeconomyconditions,thegoodsoftheenterpriseitselfisatransactionintheequitymarketasthecommoditystakeholders,includinginvestors,creditors,managersmustunderstandthevalueofthebusiness.Enterprisevalueasacommoditycurrencyperformance.1.2An
7、alysisofthesignificanceofenterprisevalueEnterprisesmaximizethevalueofthinkinghelpstoimprovethecompany.Eachlistedcompanytomeettheinterestsofallcreditorsandpreferredshareholdersasaprecondition(thecommonshareholdersbytheboardofdirectorstomonitortheenterprisetoprotecttheirownin
8、terests),thegreatertheenterprisevalue,themoresecuretheinterestsofcreditorsandprefe