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商业银行财务报表分析外文文献翻译

文献信息标题:The Research of Commercial Banking Financial Statement Analysis作者:Jimmy H期刊:Global Journal of Management and Business Research,第1卷,第2期,页码:32-41.年份:2016原文The Study on the Financial Statement Analysis of Commercial BankingJimmy H1 IntroductionIn the economic globalization, the earth is becoming a global village today, accounting as a business analysis system of a "language of business" in the economic and social status has been more and more obvious, the world is more and more attention to it all the more powerful function. Because of financial statements can record the economic business of the enterprises and institutions, so as the international accounting financial statements of general carrier of the "language of business", has become the focus of the enterprise information users rushed to. World investment guru warren buffet once said: "to invest in a company, I basically see the financial statements of the enterprise. “In addition, more information on the financial statements of the user, such as creditors, government and the public when making decisions, and basically to must carry on the analysis of financial statements, and then make a relevant conclusion. The current society, the analysis of financial statements, there are many analysis perspective, and enterprise value perspective is just one of them. Itself in the global market economy condition, enterprises can be treated as a commodity trading, the enterprise itself can be treated as a kind of commodities can be traded in the property market, for the goods from the various stakeholders, if interested in this product of the enterprise, will want to know the value of the enterprise. Therefore, the enterprise's financial statements will be regarded as a kind of to each relevant information users interested in enterprise's help, help them to make economic decisions related tools, i.e., the financial statements of the enterprise can beseen as reflecting a kind of carrier of enterprise value, at the same time is to analysis enterprise's financial statements can be thought of as a tool of enterprise value.2 Literature reviewWatkins (2009) proposed to focus on an analysis of the financial information and financial measures to consolidate the traditional hospital, used to reveal the relationship between hospital of non-financial information, to enhance the comprehensive analysis of the company, should focus on the analysis of non-financial information; Miguel (2010) pointed out that if is analyzed from the perspective of the creditors, just use the financial data index in the financial statements to calculate, to predict the strength enterprise's solvency, it is not accurate, need use credit risk at the same time the calculation result is analyzed, so as to effectively help the oblige. Isabel (2013) pointed out that when it comes to analyze the Banks and other creditors, if the financial statement analysis, to predict the solvency of the company, credit risk and so on to provide reliable reference; David (2014) pointed out that the current accounting information, if it can't completely and fully meet your analysis all the needs of the decisions, then you should be facing the other analysis to the company, with additional information analysis; Eustachio (2010) pointed out that can use the method of data mining to analyze the financial statements of the enterprise, make false statements to disclose to the company. In addition, Jose (2013) put forward from the perspective of financial statement analysis, should be to analyze the structure of financial ratio analysis, to analysis the company's financial statements; Drancy (2014) for the analysis of enterprise financial report is never should not is the ratio of single mechanical calculation, should be a combination of qualitative analysis with quantitative analysis to the integrated system., he argues, can be analyzed from the perspective of accounting policy choice, also can be done from the perspective of enterprise financial strategic analysis, of course not to say that may not be the Angle of financial ratios, even from the perspective of revenue and the enterprise developmental enterprises can analyze financial statements of the enterprise; Marcus (2014) pointed out that the future of the enterprise business process may encounter unforeseen various types of pressure and risk, through the scientific framework shouldarrange, analysis of the financial statements of the original, find in the financial statements have been able to significantly prompt inadaptability of enterprise, to build a new financial analysis framework, the value creation, strategy, value chain, such as ecological into the new system of financial analysis. Should expand new analysis framework for the development of later with the analysis of the enterprise value objectives, with the starting point of the analysis of the strategic analysis, value driving factors analysis as the main body, which is forms a new analysis framework.3 Commercial Banks, financial statement analysisThe upgrade of a financial statement is a kind of contract, as investors make investment decisions, Banks credit decisions, acquisition decisions of enterprise, evaluation of audit risk of certified public accountants, use financial statement analysis, is a kind of important carrier transmission of accounting information. Financial statements are to the enterprise in a certain period of the financial position and operating results in writing of the relevant information such as the summary of the documents. Its main function has the following two points: first of all, is the enterprise's revenue, cost structure, the size of the profits and dividends to investors, the daily operating results of an enterprise. The second is the enterprise capital chain information, enterprise's financing situation, enterprise's solvency and the future development potential and other relevant information, these can all be statements reflect the enterprise's financial position of the enterprise. Is the analysis of financial statements, financial statements and the related information as a starting point of the enterprise, in some special way, to the enterprise's operating results, financial condition, and so on and so forth were analyzed, and the purpose is to understand the past, the evaluation now, predict the future, to help enterprises to make decisions related to the interests of body. And under the condition of market economy, the enterprise itself is a kind of commodities can be traded in the property market, as the goods from the stakeholders, such as investors, creditors, managers, etc., it is necessary to evaluate the value of the enterprise, the most common is oriented to the way the world is the analysis of financial statements, but due to the accounting standards of commercial Banks and general manufacturing enterprises is not the same,want to evaluate the value of commercial Banks, if still use the original analysis method, the conclusion must be inaccurate. In financial statement analysis is needed to adopt to the financial statements of the general analysis method for analysis, but also to specific issues specific analysis, different from the general enterprise's financial statement analysis method. But no matter what kind of financial statement analysis method, the ultimate goal is to provide the interests of enterprises related body helps them to make economic decision-making information, namely the financial statement analysis itself can be regarded as an effective way to reflect the enterprise value of commercial bank.4 The enterprise value analysis theory and methodValues and price theory is a classical economics and modern economics have to mention a theory, is both ancient and modern, both basic theory and reality. Historically, there have been many famous economist, has carried on the thorough positive exploration on this issue. In this article, the use of enterprise value is a broad sense and narrow sense. Generalized enterprise value refers to the enterprise's own business value, analysis and evaluation on the enterprise itself, using all the collected information on the market, based on the analysis of independent cognitive level of the above analysis platform, the management circumstance of the enterprise to carry on the summary, and hope to the future of the enterprise a certain period of production and business operation activities of predict cash flows, and thus to calculate how much business can create in the fixed number of year of the expected value. In the narrow sense definition of enterprise value, Copeland and others in the 1998 book "evaluation" pointed out: the shareholders value by the value of the value of enterprises is focused on the profitability and development potential; investors can for existing shareholders want companies or is to provide a better profitability potential investment. Shareholder value is how much of a future can obtain benefits, if the future can get more profits, shareholders will now give up capital liquidity, namely shareholders if they could get more value-added part of the future capital, the shareholders will only be for the current liquidity of sacrifice in his hands. So, investors will be investment is valued enterprise future profitability, investors want togain more cash flow from investment returns, not only is the enterprise current assets generate future cash flows and excess profit ability to bring the cash flow to investors.5 The financial statement analysis can reveal the enterprise valueEnterprise financial statements, financial statement analysis to the enterprise can be regarded as a kind of can reveal an effective means of enterprise value. Financial statement is a reflection of the daily business activities of the enterprise; reflect the statements of the enterprise value. Usually when an enterprise is analyzed using three statements, respectively, the balance sheet, income statement and statement of cash flows. The balance sheet can be seen as points on a particular day accounting personnel to the enterprise value taken a snapshot, use at a specific date financial status to reflect the enterprise value. The income statement is to measure performance of enterprise in a certain period of time, is through reflect the performance of enterprises in a certain period to reflect the enterprise value of the report. The cash flow statement reflects through the inflows and outflows of cash flow of the enterprise actual situation reveal the enterprise value. Thus, analysis of financial statements of the enterprise value can be revealed, namely the enterprise financial statements reflect the enterprise value of the carrier, financial statement analysis is an effective tool of enterprise value.译文商业银行财务报表分析研究Jimmy H1 引言当今世界,正逐步经济全球化,会计作为商业分析体系中的一门“商业语言”在经济社会中的地位已经越来越明显了,世人对它越发强大的功能越来越关注。

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