簡(jiǎn)要說明所有者權(quán)益變動(dòng)表分析的若干注意事項(xiàng)。
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所有者權(quán)益變動(dòng)表分析的若干主要事項(xiàng)
（1）注意區(qū)分所有者權(quán)益的“輸血型”增加和“盈利型”增加；
（2）注意所有者權(quán)益內(nèi)部項(xiàng)目互相結(jié)轉(zhuǎn)的財(cái)務(wù)效應(yīng)；
（3）注意企業(yè)股權(quán)結(jié)構(gòu)的變化及方向性含義；
（4）注意會(huì)計(jì)核算因素的影響；
（5）注意其他綜合收益對(duì)企業(yè)未來盈利的影響；
（6）注意企業(yè)股利發(fā)放對(duì)所有者權(quán)益的影響。
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