“财务报告基本分析技术”目录1上市公司的财务比率分析..........................................................................................12现金流量表（StatementofCashFlows）...................................................................72.1CashFlowAnalysis:IsCashKing?(PDF)..........................................................72.2现金流量表的理解............................................................................................82.2.1现金流量表概述......................................................................................82.2.2现金流量的结构分析............................................................................112.2.3流动性分析（谨慎的偿债能力分析）.................................................122.2.4收益质量分析——营运指数................................................................122.2.5获取现金能力分析................................................................................132.2.6财务弹性分析........................................................................................133传统财务报告分析体系的代表——杜邦分析法.....................................................163.1.1杜邦分析法的框架（(DuPontAnalysis)）..........................................173.1.2传统财务报告分析体系的局限性........................................................204改进的财务分析体系................................................................................................245财务报告分析的局限性............................................................................................245.1.1财务报告本身的局限性........................................................................245.1.2财务报告数据的可比性........................................................................245.1.3财务报告数据的真实性........................................................................255.1.4财务报告数据的时效性........................................................................266企业财务状况的综合分析........................................................................................306.1.1财务综合分析的含义............................................................................306.1.2财务综合分析的特点............................................................................306.1.3沃尔评分法............................................................................................316.1.4综合分析法............................................................................................317审计意见在财务报告分析中的作用........................................................................338盈余管理及反常信息识别........................................................................................368.1盈余管理的含义..............................................................................................368.2常见手法.........................................................................................................368.2.1虚增收入................................................................................................368.2.2利用长期投资美化资本结构................................................................378.3披露伎俩.........................................................................................................418.4判别原则................................................................
