财务报表分析的局限性及其防范.docVIP

内容摘要 随着社会经济的发展和经济全球化的不断加深，财务报表对于我们了解一个企业的财务状况变得越来越重要。财务报表是我们了解企业财务状况主要信息来源，但是光看财务报表上的数据，并不能判断出企业经营状况的好坏。而通过财务报表分析之后，能够提供各种层次和不同角度的信息，超越了财务报表本身，就比直接阅读财务报表高出一个层次来。在这种形式下，如何充分正确的解读财务报表显得尤为重要。但是在财务报表分析过程中会受到各种因素的制约，影响分析结果的质量。若使用可能失实的财务报表分析结果为依据，就可能会导致信息使用者做出错误的判断和决定。 本文分析了财务报表局限性的现状和成因，逐一阐述了制约财务报表分析的各种因素，并结合实际情况从四个方面提出针对财务报表分析局限性的一系列解决措施：财务报表自身的优化改进；财务报表分析方法的完善；财务报表分析指标的改进；人为因素方面充分发挥人的主观能动性。 关键词：财务报表分析；局限性；改进措施 Abstract With the continuous deepening of socio-economic development and economic globalization, financial statements for the financial position of our understanding of a business has become increasingly important. We all know about the financial situation of enterprises through financial statements. But just view the date on the financial statements, we can not judge the quality of business conditions. The analysis of the financial statements after the adoption, it can provide information on a variety of levels and angles. It goes beyond the financial statements themselves. In this case, how to interpret correctly the financial statement is particularly important. But in the process of analyzing financial statement, it will be subject to various factors. It will affect the quality of the results of the financial statements analysis. If we use false financial statement analysis date, it will make information users make wrong judgments and decisions. This paper analyzes the situation and the case of limitations of financial statement analysis, discussion varies of factors that it may take, and proposes series of advices from 4 aspects to settle this problem : improve the financial statements ;improve the methods of financial statements analysis; improve financial statement analysis indicators; give full play to people’s initiative. Key words: Financial Statement Analysis; Limitation; Improvements 目　录 一、绪论 ………………………………………………………………… 1（一）研究背景和研究意义 ………………………………………… 1 （二）国内外研究现状 ……………………………………………… 1 （三）本文研究内容 ………………………………………………… 2 二、财务报表分析的概述 ……………………………………