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随着资本投资国际化的发展和跨国公司内部管理的迫切需求 ,国际会计报表分析的重要性显得日益突出。由于各国公司所处的经济体制、会计环境相差很大 ,国际会计报表分析难度也较大 ,至今仍没有形成一套有效的报表分析模式。本文试对此作以下五个方面的探讨。一、了解企业所在国?
With the internationalization of capital investment and the urgent need of internal management of multinational corporations, the importance of international accounting statements analysis becomes increasingly prominent. Due to the different economic systems and accounting environments of the companies in different countries, the analysis of international financial statements is also more difficult. So far, no effective set of statements has been formed. This article attempts to explore the following five aspects. First, understand the country where the business?