商业银行财务报表分析外文文献翻译 - 图文

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 Banking

Jimmy H

1 Introduction

In the economic globalization, the earth is becoming a global village today, accounting as a business analysis system of a \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 \become the focus of the enterprise information users rushed to. World investment guru warren buffet once said: \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 be

seen 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 review

Watkins (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 should

arrange, 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 analysis

The 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 method

Values 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 \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 to

gain 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 value

Enterprise 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 H

1 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。因为财务报表可以系统的记录企事业单位的经济业务发生情况，所以作为会计这门国际通用“商业语言”的载体的财务报表，成为了企业相关信息使用者争相关注的焦点。世界投资大师巴菲特就曾经说过：“对一家企业进行投资，我主要看这家企业的财务报表。”除此之外，更多的财务报表信息使用者，诸如债权人、政府、社会公众等在进行相关决策时，也基本上都对财务报表要进行分析，然后

在作出相关结论。当前社会，在对财务报表进行分析时，有众多的分析视角，而企业价值视角仅仅只是其中之一。在全球市场经济条件下，企业本身就可以被当做是一种商品进行交易，企业本身可以被当做是一种可以在产权市场上进行交易的商品，对于该商品的各个利益相关者，如果对企业这种商品感兴趣，都会希望知道企业的价值。因此，企业的财务报表就会被看作是一种向对企业感兴趣的各个相关信息使用者提供帮助，帮助他们做出相关经济决策的工具，即，企业的财务报表可以被看作是反映企业价值的一种载体，同时是对于企业的财务报表进行分析可以看作是揭示企业价值的一种工具。 2 文献综述

Watkins（2009）建议将非财务信息进行分析的重点与传统的医院的财务措施进行整合，用来揭示医院的非财务信息之间的关系，用以增强对公司的综合分析，重点应该放在对非财务信息的分析；Miguel (2010) 指出如果从债权人的角度来进行分析的话，仅仅使用财务报表中的财务数据指标来进行计算，从而预测企业的偿债能力强弱，是不准确的，需要同时利用信贷风险的计算结果进行分析，这样才能对债权人进行有效的帮助；Isabel（2013）指出当要对银行及其他债权人进行分析的时候，如果对财务报表进行分析计算，将会对预测公司的偿付能力，信贷风险等提供可靠参考； David（2014）指出当前的会计信息，如果它不能完全并且充分的满足你进行分析决策时的所有需要，那么你应该对公司所面临的其他分析，用额外的信息进行分析；Eustachio（2010）指出可以使用数据挖掘的方法对企业的财务报表进行分析，对公司做出的虚假陈述进行揭发。

此外，Jose（2013）提出从财务报表分析的视角来看，应该对财务比率分析中的结构进行分析，从而来分析整个公司的财务报表；Drancy（2014）提出对于企业财务报告的分析从来不是也不应该是单一的机械的比率计算，应该是一个将定性分析和定量分析结合到一起的综合的系统。他认为，可以从会计政策抉择的角度进行分析，也可以从企业财务战略分析的角度进行，当然不是说不可以财务比率的角度进行，甚至是从企业收益与企业发展性的角度都可以对企业财务报表进行分析；Marcus（2014）指出对企业未来经营过程中可能会遇到的不可预见的各种类型压力，风险，应该通过科学的框架安排，对原有的财务报表进行分析时，查找财务报表中已经能够显著提示的企业不适应性，（完整译文请到百度文库）

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