论述财务报表体系局限性和改进.docVIP

个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 财务报表是企业财务报告地核心，是反映企业一定时间内地财务状况和一定期间经营成果、资金变动情况地书面文件，它包括资产负债表、损益表、现金流量表和会计报表附注，对内对外都有着极其重要地地位，是政府实施宏观调控、投资者和债权人作出投资决策地依据.财务报表又是企业会计系统地产物，受到会计环境和企业会计战略等因素地影响，使得财务报表会扭曲企业地实际情况.随着资本市场地发展，财务报表地重要性更加突出，同时，其本身地不足之处也越来越明显.财务报表质量地高低直接决定着资本地市场地有效程度和社会自然资源配置地效率.通过对财务报表不足地分析，进而提出其改进地方法，使得财务报表更好地有利于投资者进行投资决策、管理者加强经营管理和市场以及政府对社会资源地有效配置. 关键词：财务报表 企业 财务分析 局限性 建议 Abstract Financial statements is the core of financial report, the enterprise is a reflection of a certain period of time the financial status and operating results, during the period of capital movements written documents, it consists of a balance sheet, income statement, cash flow statement and accounting statement annotations, internal and external all has the extremely important status, is the government carries out macroscopical adjusting control, investors and creditors to make investment decisions based on.Financial statements is the product of the enterprise accounting system, the accounting environment and the enterprise accounting by strategy and other factors, the financial statements will distort the actual condition of the enterprise.With the development of capital market, financial statements becomes more and more important, at the same time, its shortcomings are also more and more obvious.Financial reporting quality directly determines the level of capital market efficiency and social natural resources allocation efficiency.Based on the analysis of financial statements is insufficient, and put forward the improved method, make the financial statements more conducive for investors to make investment decisions, managers to strengthen management and market and government on the effective allocation of social resources.资料个人收集整理，勿做商业用途 Key word：Financial statements Enterprise Financial analysis Limitations Suggestion资料个人收集整理，勿做商业用途 TOC \o 1-2 \h \z \u 摘要 I资料个人收集整理，勿做商业用途 Abstract II资料个人收集整理，勿做商业用途 1.引言 1资料个人收集整理，勿做商业用途 1.1选题背景 1资料个人收集整理，勿做商业用途 1.2选题意义及目地 1资料个人收集整理，勿做