Analysis on Financial Statement under Financial Crisis Based on the Human Capital Value of CFA

摘要

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 enterprise's 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.