| 试论预测性财务报表及其编制 |
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| 引用本文： | 于丽英,袁世杰.试论预测性财务报表及其编制[J].科技和产业,2007,7(6):77-79,34. |
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| 作者姓名： | 于丽英 袁世杰 |
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| 作者单位： | 1. 北京科技大学,经济管理学院,北京,100083
2. 北京科利地机械设备公司,北京,100075 |
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| 摘 要： | 预测性财务报表为投资者、债权人、内部管理人员及政府等有关方面提供反映未来财务状况及发展前景的有用信息,是财务预测定量分析的重要方法。本文结合实例,通过综合国家宏观经济政策、行业特点及市场的性质、企业战略及未来发展前景全面考察企业所处环境及发展潜力,阐述预测报表理论及其编制方法。
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| 关 键 词： | 预测的财务报表 预测销售收入 预测财务比率 |
| 文章编号： | 1671-1807(2007)06-0077-03 |
| 修稿时间： | 2007年2月9日 |
The Discussion on Forecasted Financial Statements and Its Making |
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| YU Li-ying,YUAN Shi-jie.The Discussion on Forecasted Financial Statements and Its Making[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2007,7(6):77-79,34. |
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| Authors: | YU Li-ying YUAN Shi-jie |
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| Abstract: | The forecasted financial statements can provide the useful information reflecting the future financial status and developing prospect, and it is an important quantitative analysis method of financial forecast. This paper expresses the value of forecasted financial statements and how to make useful forecasted reports with an instance, synthesizing national macro-economic policy, industry characteristic, the marketplace character, enterprise strategy and the future development prospect. |
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| Keywords: | forecasted financial statements forecasted sales forecasted financial ratio |
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