Analysis on Financial Statement under Financial Crisis Based on the Human Capital Value of CFA
With the starting point of grwoth theory, distribution theory, property right theory of human capital, this paper studies the huaman capital value of financial analysts. It probes into how the Chartered Financial Analyst access the trend of enterprises financial operation and the inner value of stock by using profit forecast and other information, and give constructive suggeations by studying financial statement. While the investors always have their own investment preference and executing righrs rule, whether the reference data can be adopted and trusted is the specific reflection of the human capital value of financial analysts and also the real target of us under accounting circumstance.
human capital financial analyst financial statement interpretation
CUI Jinxun SHI Anna
School of Accounting, Shandong Economic University, Jinan,China,250014 School of Business,Hehai University Nanjing China, 210098
国际会议
2009 International Forum of Human Resource Strategy and Development(2009人力资源战略与开发国际高层论坛)
济南
英文
901-905
2009-10-24(万方平台首次上网日期,不代表论文的发表时间)