财务报表的局限（Limitations of financial statements）.docVIP

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财务报表的局限（Limitations of financial statements）.doc

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财务报表的局限（Limitations of financial statements）

财务报表的局限（Limitations of financial statements） The analysis of financial statements and the limitation of strategy 2008-6-26 9:39 Xu Feng [] [] and [i] to print error I. Introduction Analysis of the role of the financial statements in the investment decision-making and management of the increasingly prominent, but the analysis of the analysis of the object, the tools and means, but more and more adapt to the development trend of economic complexity. This article is based on this consideration, may analyze financial statements on modern enterprise problems are analyzed, and the solutions to these problems, hoping to help users maximize the value of financial statement analysis. Two, the current enterprise financial analysis problems (a) the limitation of financial statements themselves (1) the delay of data. The financial statements data relative to it reflects the management decision-making and the management has the certain time. But the past is not the future of the enterprise. The indicators calculated data of the financial statements in order to reflect the situation of enterprises in the past mainly based, making only the reference value to the enterprise, is not absolutely reasonable. (2) the limitations of measurement method of statistical data. The data in the financial statements are to use currency. The monetary measurement is based on the value of the monetary unit in the same, but in reality, the monetary unit value may not change for a long time. Inflation will make statements and digital market value have great differences, which may make users misunderstand. (3) some important non monetary decision information is not reflected in the report. At present, there are a lot of difficult currency but very useful to decision information are excluded from the financial statements and financial reporting. For example: intellectual property is a great wealth for the company, but due to the measurement, its true value is difficult in the intangible assets objectiv