财务报表分析的局限性及对策.doc

PAGE I 财务报表分析的局限性及对策 摘 要 财务报表分析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和盈利能力，制定经济决策，都有着显著的作用。但由于种种因素的影响，财务报表分析及其分析法，也存在着一定的局限性。本文简单介绍了财务报表分析的研究背景，研究目的和意义，以及财务报表的概念、内容和分析方法，论述了财务报表分析、财务报表自身的局限性，以及财务分析方法的局限性，简单的阐述了影响财务报表分析的局限性因素，最后从对财务报表的完善、财务分析方法的完善、行业背景分析及财务报表附注分析的完善几方面提出了解决措施。 关键词：财务报表；财务分析方法；局限性；解决措施  Abstract Analysis of financial statements for the understanding of enterprises financial situation and the management performance evaluation of enterprise, solvency and profitability, make economic decisions, have a significant role. But due to the influence of various factors, analysis of the financial statements and analysis, there are also some limitations. This paper simply introduces the financial statements for the analysis of the research background, purpose and significance of research, as well as the financial statements of the concept, content and method, expounds the analysis of financial statements, financial report limitation, and the limitations of financial analysis methods, simple explains the impact of financial statement analysis limitation factors, finally from the financial statements, financial analysis method the perfect perfect, industry background analysis and notes to the financial statements analysis to improve several aspects put forward to solve measure. Key words: financial statements; financial analysis method; Limitations; solving measures  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc328318636 摘 要 PAGEREF _Toc328318636 \h I HYPERLINK \l _Toc328318637 Abstract PAGEREF _Toc328318637 \h II HYPERLINK \l _Toc328318638 1 绪 论 PAGEREF _Toc328318638 \h 1 HYPERLINK \l _Toc328318639 1.1 研究背景 PAGEREF _Toc328318639 \h 1 HYPERLINK \l _Toc328318640 1.2 研究的目的与意义 PAGEREF _Toc328318640 \h 1 HYPERLINK \l _Toc328318641 1.2.1 研究目的 PAGEREF _Toc328318641 \h 1 HYPERLINK \l _Toc328318642 1.2.2 研究意义 1 HYPERLINK \l _Toc328318643 1.3 国内外研究现状 PAGEREF _Toc328318643 \h 2 HYPERLINK \l _Toc328318646 2．财务报表分析概述 3 HYPERLINK \l _Toc328318647 2.1 财