浅析财务报表分析的问题及其对策建议.doc

浅析财务报表分析的问题及对策建议 夺商要】财务报表主要是为使用者提供财务信息，作为各种经济决策的参考依据。随着我 国经济市场的快速发展，企业面临的竞争越加激烈，竞争的领域和方式日益多元化。从而财 务报表提供的企业发展和关的财务状况、经营成果、现金流量等方面的信息越为重要。但现 行企业的财务报表、财务分析指标及财务分析方法等存在一定的局限性，导致财务信息的准 确性和可靠性难以满足使用者的需求。木文从财务报表分析的概念和方法出发，对财务报表 分析吋可能出现的问题和局限性进行了探讨，并针对这些问题提出了解决的对策建议。 关键字】财务报表分析作用局限性改进 Analysis of financial statements of the problems and the suggestions [Abstract] Main financial statements is to provide financial information for users, as the reference of various kinds of economic decision-making. With the rapid development of market economy in our country, enterprises are faced with the increasingly fierce competition, the competition of the increasingly diversified areas and ways. Thus financial statements provided by the enterprise development related financial position, operating results and cash flow of the most important information. But the existing enterprise’s financial statements, financial analysis indicators, and financial analysis method and so on has certain limitation, causes the veracity and reliability of financial information is difficult to meet the needs of users. In this paper, starting from the concept and method of financial statement analysis, analysis of financial statements when possible problems and limitations are discussed in this paper, and puts forward some countermeasures to solve the to solve these problems. Key words 】Financial statement analysis role limitations improvement 目录 11112前 1 1 1 1 2 一＞财务报表概述 （~）财务报表的概念 （二）财务报表的分析作用 二、财务报表分析的常用方法 TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document \h （一） 比较分析法 2 HYPERLINK \l bookmark7 \o Current Document \h （二） 比率分析法 2 HYPERLINK \l bookmark8 \o Current Document \h （三） 趋势分析法 2 HYPERLINK \l bookmark9 \o Current Document \h （四） 结构分析法 3 HYPERLINK \l bookmark10 \o Current Document \h （五） 因素分析法 3 HYPERLINK \l bookmark11 \o Current Document \h 三、目前企业财务报表分析存在的问题 3 HYPERLINK \l bookmark12 \o Current Document \h （一） 财务报表本身的局限性 3 HYPERLINK \l bookmark13 \o Current Document \h （二） 分析方法