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财务报表分析能够提高会计信息的利用程度,但现有的财务报表分析还存在一些局限性,本文从财务报表本身、分析内容、分析方法、分析人员四个方面对这些局限性予以探讨,并从提高财会人员的素质、强化报表附注的披露、综合采用多种分析方法三个方面提出相应的对策以不断完善财务报表分析。
The analysis of financial statements can improve the utilization of accounting information, but there are still some limitations in the analysis of the existing financial statements. This article discusses these limitations from the four aspects of the financial statements themselves, the analysis contents, the analysis methods and the analysts. Improve the quality of accounting personnel, strengthen the disclosure of the notes of the statements, and put forward corresponding countermeasures in three aspects by comprehensively adopting a variety of analytical methods so as to continuously improve the financial statement analysis.