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财务报表概括地反映了一个企业的经营成果、财务状况及其现金流动情况。财务报表分析的关键就是揭示报表数字与数字之间的关系,指出它们的变动趋势与金额。由于现行企业的财务报表、财务分析指标存在一定的局限性,影响了财务分析的质量。为了帮助信息使用者有效的利用财务分析做出正确的决策,文章就企业财务分析存在的局限性进行剖析并提出解决对策。
The financial statements generally reflect the operating results, financial position and cash flows of an enterprise. The key to financial statements analysis is to reveal the relationship between the numbers and the numbers in the report and indicate their changing trend and amount. Due to the current financial statements of enterprises, financial analysis indicators have some limitations, affecting the quality of financial analysis. In order to help information users to make effective use of financial analysis to make the right decision, the paper analyzes the limitations of enterprise financial analysis and proposes solutions.