文档介绍：试论企业财务报表分析的局限性及其改进
重庆工商大学财务管理 200XX级2班姓名学号
指导老师 XX
摘要:财务报表是为企业管理层和企业利益相关者提供企业财务状况、经营成果和现金流量的资料来源,财务报表分析则是超越财务报表层次的信息加工方式,能够从各个角度和层次为信息需求者提供信息。但是财务报表分析目前还存在许多局限性,包括财务报表本身、财务报表分析人员的素质、财务报表分析方法的局限性等,这些局限性影响了财务报表分析结果的真实性,使得针对同样的财务报表所得出的分析结果也有所不同。同时,财务报表分析还存在一些影响其分析结果的因素,这些因素影响财务报表分析对信息需求者作决策的有效性以及财务报表分析结果的质量。本文分析了目前财务报表分析中存在的问题,提出相关的改进建议,目的是让报表使用者的决策更加有效。
关键词:财务报表分析局限性改进
Abstract :Financial statements for the enterprise management is the enterprise stakeholders and provide an enterprise's financial position, operating results and cash flow of information sources, financial statement analysis is beyond the financial statements of the information processing method, level from every Angle and levels to provide information for the information needs. But the financial statement analysis currently still exist many limitations, including financial statements, the quality of financial statement analysis, financial statement analysis method, the limitation of these limitations affect financial statement analysis results of authenticity, make according to the financial statements of the same analysis results is also different. At the same time, there are still some financial statement analysis of the factors affecting its analysis results, these factors affects financial statement analysis on the effectiveness of the decision information needs and financial statement analysis results of quality. This paper analyzes the present financial statement analysis of existing problems
, and puts forward related Suggestions for improvement, the purpose is to let the users of financial statements of decision-making more effective.
Key words:Financial statement; Analysis; Limitations; Improvement
财务报表分析是以财务报表和其他资料为依据和起点,采用专门的方法,系统分析和评价企业过去和现在的经营成果和财务状况,目的是通过报表数字与数字之间的关系,揭示出它们的变动趋势,为决策提供有用的信息,以减少决策的不确定性,其基本职能是将大量的报表信息转化为对特定决策有用的信息,减少决策的风险性和不确定性。财务报表分析的对象、分析的工具、手段等方面,却越来越适应经济的复杂化发展趋势。在对于了解企业的财务状况和经营业绩、评价企业的偿债能力、盈利能力和营运能力等方面,以及帮助制定经济决策有着显著作用,但由于种种因素的影响,财务报表分析及其分析方法,也存在一定局限性。如何正视财务报表分析局限