会计报表分析中存在的问题及改进方法.docx

会计报表分析中存在的问题及改进方法 - - - - - -精品可编辑word学习资料 gR1N8R8X10M10 — — hB7L4Y1W5H10 — — lY8D6Q10N10B7 会计报表分析中存在的问题及改进方法 摘 要 随着我国经济市场化和国际经济一体化进程的加快， 企业面临的竞争将更加猛烈，竞争的领域和方式也日益出现多元化； 面对白热化的市场竞争和一个公开 |精. |品. |可. |编. |辑. |学. |习. |资. |料. * | * | * | * | |欢. |迎. |下. |载. 透亮、高质量的会计信息体系作支撑的我国新企业会计准就的颁布实施， 会计报表越来越具有参考价值； 而会计报表分析通过特地的会计分析工具和方法评判企业会计状况的优劣和经营治理水平的高低， 越来越具有揭示企业存在的问题， 为报表使用人进行决策和改善治理供应牢靠的依据， 从而促进资产有效利用， 推动产业升级， 规避无效投资和资金铺张等作用； 但现行企业的会计报表、 会计分析指标以及会计分析方法等存在肯定的局限性， 会计报表分析的作用并没有完全发挥出来，这使得企业会计分析和评判有失客观； 为了帮忙信息使用者有效的利用会计报表分析做出正确的决策， 本文就对影响企业会计分析发挥作用的各个角度 进行一些探讨，并对会计报表分析存在的问题提出相应的解决策略和看法 ； 关键词会计报表分析问题改进 Analysis of accounting statements Problems and Improvemen t ABSTRACT The market economy and international economic integration process has |精. |品. |可. |编. |辑. |学. |习. |资. |料. * | * | * | * | |欢. |迎. |下. |载. accelerated, enterprises will face the competition will become more intense competition in the area and is increasingly has become more diversified. Faced with intense market competition and an open and transparent, high quality of accounting information system to support the new accounting standards of the promulgation and implementation of accounting has increasingly become a reference value. The financial statements analysis by the special accounting analysis tools and methods to evaluate the merits and demerits accounting situation and managementlevel of the people, more and more companies have revealed the problem, use of the statements in policy making and improve management of the reliable basis so as to promote effective utilization of assets and to promote industrial upgrading, and avoid wasting resources and inefficient. However, the existing enterprises, accounting, accounting analysis indicators and accounting methods of analysis, there are certain limitations, accounting analysis of the role and not fully realized, the accounting analysis and evaluation mixed objective. In order to help users effective use of accounting analysis make correct decisions, the article