财务外文翻译--基于财务报表分析企业价值.docx

中文 4400 字
Babic Z, Plazibat N. Enter pr ise Value Based On The Analysis Of Financial Statements [J ]. Inter national j our nal of production economics, 2008, 56: 29-35
E n ter p r i se Va lu e B a sed O n T h e A n a l y s i s O f F in a n c i a l S ta tem en t s Z B abic, N Pla ziba t
ABSTR AC T
Analysis of data on the financial statements, the use of discounted cash flow method, the relative value of other methods to analyze financial statements and financial data to find useful data on the enterprise value analysis, with its inherent value is the closest a value to facilitate management by better management decisions and investment decisions of enterprises. Now, under the conditions of market economy, the enterprise itself can be traded in the market of goods, by the profits to maximize the conversion to maximize the value of. Therefore, the enterprise value based on financial statement analysis is particularly important. Financial statements as a reflection of the financial position and operating conditions of enterprises, statutory information of panies, the real financial statements data can reveal the enterprise's past operating results, the pros and cons of the identification of business, to forecast the future of the enterprise.
The article first describes the limitations of the traditional statements and how to improve, then the enterprise value is based on the improved report.
KEYW OR D: Financial statements, corporate value,Enterprise value evaluation
1 In t r od u c t ion
The meaning of enterprise value
The enterprise value is panied by the emergence of property rights trading market in the 1960s, a concept first proposed by the . regulators. Under market economy conditions, the goods of the enterprise itself is a transaction in the equity market as modity stakeholders, including investors, creditors, managers must understand the value of the business. Enterprise value as modity currency performance.
Analysis of the significance of enterpri