财务比率局限性跟其改进正文.docVIP

财务比率局限性及其改进 PAGE PAGE 7 摘要 随着经济的发展，通过财务分析掌握企业的经营状况越发显得重要。目前，我国财务分析指标及相关评价方法与日益复杂的企业财务信息、经营状况相比，还处于相对落后的状态。研究现行财务分析指标体系，改进财务分析方法，提高分析效率，已成为社会的共识。 本文从财务分析的内涵入手，介绍了企业财务分析的基础资料以及目前常用的财务分析方法。然后对现行常用财务分析指标进行了详细的分析研究。最后，分析了常用财务比率分析存在的局限性，并从企业偿债能力、营运能力和盈利能力等几个方面对其指标提出了改进建议，在这些指标本身的计算过程中引入现金流量概念及数据，使得静态指标变为动态指标，真实反映企业动态财务状况。 关键词：财务，比率，局限性，改进，正文； Abstract With economic development, through financial analysis of enterprises as the operating conditions become increasingly important. At present, financial analysis and related evaluation methods and the increasing complexity of corporate financial information, compared to operating conditions, but also in a relatively backward state. Of the current financial analysis system, improve financial analysis and improve the analysis efficiency, has become a community consensus. From the financial analysis of the content of this paper introduces the basic data for corporate financial analysis and financial analysis methods currently used. And financial analysis of existing indicators used a detailed analysis. Finally, the existence of the common limitations of financial ratio analysis, and from the corporate solvency, operations and profitability targets and other aspects of their recommendations for improvement in these indicators during the calculation of its cash flows for the introduction of the concept and data, making the static indicator into a dynamic index, a true reflection of the dynamic financial enterprise. Key words: financial, ratios, limitations, improvement, body; 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc290232902 摘要 PAGEREF _Toc290232902 \h 1 HYPERLINK \l _Toc290232903 Abstract PAGEREF _Toc290232903 \h 1 HYPERLINK \l _Toc290232904 目录 PAGEREF _Toc290232904 \h 2 HYPERLINK \l _Toc290232905 引言 PAGEREF _Toc290232905 \h 2 HYPERLINK \l _Toc290232906 一、财务分析 PAGEREF _Toc290232906 \h 3 HYPERLINK \l _Toc290232907 1.1、财务分析的概念和意义 PAGEREF _Toc290232907 \h 4 HYPERLINK \l _Toc290232908 1.2、财务分析方法 PAGEREF _Toc29023290