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财务报表为信息使用者提供了财务状况、经营成果方面的资料,但不能提供准确的信息,只有通过财务报表分析才能使信息使用者得到确切信息,进而指导管理和决策。本文具体介绍了财务报表分析研究的意义和现状以及当前我国财务报表分析的方法。
Financial statements provide information users with information about financial status and operating results, but can not provide accurate information. Only through financial statements analysis can information users get the exact information to guide management and decision-making. This article specifically introduces the significance and current status of financial statements analysis and analysis as well as the current methods of financial statements analysis in China.