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Jingdong book

上市公司财务报表解读：新会计准则下投资价值挖掘视角

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Jingdong book

上市公司财务报表解读：新会计准则下投资价值挖掘视角

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本书与新会计准则相配套，与上市公司现阶段的资本运作活动相结合。既结合了中国新兴经济的现实特点，同时非常强调其在投资领域与财务咨询领域中的应用性，能够有针对性地对典型案例进行深入剖析，具有非常强的现实性。
本书可供高等院校会计学、财务管理、金融学等经济管理类相关专业以及对股票投资比较感兴趣的学生使用，也可供投资者以及其他对财务分析、投资感兴趣的读者使用。
Content Description

股票投资估值体系中，财务要素最核心，也是可以精确量化的。但传统的财务分析基于历史数据，与股票投资的“未来价值发现”存在一定冲突，因此，如何透过历史财务数据来把握未来的投资估值，对投资者至关重要。本教材正是基于发现未来投资价值而编写，以新的会计准则为基础，结合行业特征、上市公司资本运作规律去分析财务报表，并以知名上市公司的财务报表为案例进行说明和分析。
本教材适应会计类、金融类、经济类、其他管理类专业学生以及各类投资者学习使用。
Catalogue

第一部分 财务估值基础知识与财务信息
第一章 上市公司财务报表与股票财务估值基础知识
第一节 股票财务估值的基础知识
第二节 股票估值方法
第三节 价值投资理念、财务估值与财务报表的关系
第二章 上市公司及其财务信息披露
第一节 上市公司财务报表的基础知识
第二节 上市公司财务信息披露
第三节 财务报表附注——其他重要的补充材料
第四节 财务报告与审计
第二部分 重要财务报表单元分析
第三章 资产负债表的重要报表单元分析
第一节 资产负债表中的内容及结构
第二节 资产类重要会计科目
第三节 负债与所有者权益类重要会计科目
第四章 利润表与现金流量表重要报表单元分析
第一节 利润表中的重要报表单元
第二节 现金流量表重要单元解读
第三部分 财务比率分析
第五章 偿债能力分析
第一节 短期偿债能力分析
第二节 长期偿债能力分析
第六章 盈利能力分析
第一节 盈利能力概述
第二节 盈利能力财务比率
第七章 营运能力分析
第一节 营运能力概述
第二节 营运能力财务指标分析
第八章 成长性分析
第一节 成长性财务指标分析
第二节 企业成长性的影响因素分析
第九章 财务分析综合案例
第一节 贵州茅台财务分析案例
第二节 苏宁电器财务分析案例
第四部分 金融行业财务分析
第十章 商业银行财务报表分析
第一节 商业银行业务概述
第二节 商业银行资产负债表
第三节 商业银行利润表科目
第四节 商业银行财务分析
第十一章 证券公司财务分析
第一节 证券公司业务
第二节 证券公司重要会计科目
第三节 证券公司财务分析
第十二章 保险公司财务分析
第一节 保险业务概述
第二节 保险公司重要会计科目
第三节 保险公司的财务分析
主要参考文献
Book Abstract

第一章上市公司财务报表与股票财务估值基础知识
第一节 股票财务估值的基础知识
股票投资就是寻找价值被低估的股票，做出买卖决策，利用股票价值与市场价格之间的差价获利，因此首先要对股票价值做出正确评估，这就是所谓的价值评估，即通过分析和衡量股票的价值，帮助投资人改善投资决策。这里的“价值”是指资产的内在价值，又称经济价值，它是用适当的折现率计算的资产预期未来现金流量的现值，公司股票的内在价值就是指投资者在进行股票投资分析时，由公司的基本面(管理者、产品市场、财务等因素)决定的股票价值。股票市场价格一般围绕股票内在价值上下波动，如图1—1所示。
一、股票内在价值与其他几个相关概念的关系
企业价值主要有内在价值、账面价值、市场价值和清算价值等表现形式。股票内在价值与账面价值、市场价值、清算价值既有联系又有区别。
(一)账面价值
账面价值，又称会计价值，是指资产负债表上列示的资产价值，从股东价值角度而言，账面价值就是上市公司资产负债表中的所有者权益额，也称净资产额，是总资产减去总负债后的余额。会计上的资产类项目大部分是以历史成本为基础确认价值(除交易性金融资产、可供出售金融资产等少数资产按照以市场价值为基础的公允价值确认价值外)。
Introduction

如何进行股票投资已成为现代社会最为炙热的话题之一，股票投资也是社会公众实现财富增值的主要途径之一。股票投资估值体系中，财务要素是最为核心的，它是可以精确量化的。但传统的财务分析又是基于历史数据的，与股票投资的“未来价值发现”存在一定冲突，因此，如何透过历史财务数据来把握未来的投资估值，对于投资者而言至关重要。本教材也正是基于发现未来投资价值应运而生。我国资本市场日趋完善和成熟，投资者队伍越来越庞大，股票投资已经深入到普通百姓。基于此，深刻理解和阅读好上市公司财务报表，对投资者准确把握投资、挖掘投资价值，具有重要的现实意义。
目前市场上有许多相关教材和著作，如MBA教材、研究生教材等。许多教材主要从案例思考的角度去撰写，但缺乏基础性。最重要的是，该类教材绝大部分是以旧会计准则体系为基础，已不适应新制度下的财务报表解读。自2007年以来，我国会计准则发生了巨大变革，实施了新会计准则，许多教材的主要内容已经落后，如果仍然依照原来的财务法则理解财务信息，会给投资者将带来重大误解；此外，该类教材的目的性不强，尤其是很少专门从投资价值挖掘视角去分析财务报表，显得实践性、针对性较弱，大部分教材的内容仅是根据三大报表计算分析财务比率，而很少结合行业特征、上市公司资本运作规律，也没有与之相对应的典型案例供说明与独立分析，使得使用效果大打折扣。学生、老师以及各类投资者都难以找到合适的、及时更新的教材，这是目前在课程教学和实践应用方面面临的最大挑战。
《上市公司财务报表解读》针对会计类、金融类、经济类、其他管理类专业学生以及各类投资者而言，是十分重要且极为实用的课程之一。由于资本市场的逐步繁荣，投资理财市场的盛行发达，许多学生和投资者对于如何通过分析上市公司的财务报表来挖掘股票投资价值特别感兴趣，许多非经济管理类学生都非常渴望选修该门课程。事实上，掌握扎实的《上市公司财务报表解读》系统知识，对于经济管理类学生而言，将对其适应社会工作或进一步学术深造尤为重要；对于投资者而言，将对其理性投资实现财务安全增值非常关键。
该书的特点主要包括：
（1）新颖性与前沿性。本书既传承传统知识的精华，又融人了“上市公司全流通”、“新会计准则”、“资本运作”、“国际会计准则”等前沿知识，同时还将资本市场中最具有影响力的金融行业进行了财务报表解读。

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