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改革开放以来,我国的市场经济在不断发展与进步,财务报表因全面、系统、综合地记录了企业各经济活动发生的轨迹,越来越引起社会相关利益人对它的剖析和关注。财务报表分析在企业生产经营活动中发挥着重要的作用。与此同时,由于财务报表在产生过程中受各种外界因素的影响,本身又存在着很多不同程度的局限性。文章针对财务报表自身的局限及常用分析方法的局限,提出改进财务报表分析措施,对企业运营过程中的财务管理具有一定的指导意义。
Since the reform and opening up, China’s market economy has been continuously developing and progressing. The financial statements comprehensively, systematically and comprehensively record the trajectories of various economic activities in the enterprises and more and more cause the social stakeholders to analyze and pay attention to it. Financial statement analysis plays an important role in the production and business activities of enterprises. At the same time, there are many different limitations due to various external factors in the process of financial statements. In view of the limitations of financial statements and the limitations of common analytical methods, this paper proposes some measures to improve financial statements analysis, which is of guiding significance to the financial management in the course of business operation.