财务比率分析的局限性及改进措施

Talking About the Limitations of Financial Ratio Analysis and Improvement Measures

财务比率分析是财务报表分析的一种重要方法,在财务分析的实践中被广泛应用。但现行财务比率在分析结果的准确性和有效性上存在一定的缺陷。比如,现行的流动比率不能提供流动资产的构成,报表使用者不能清晰地了解流动资产各要素的具体权重。为此,建议在考察流动比率时,可根据每一项流动资产的短期变现能力设计一个变现权数,用权数对流动资产进行调整,这样才能得到更加客观、真实的流动比率,以提高财务指标的有用性。

Financial ratio analysis is an important method in financial statement analysis, and in practice, they are widely used in financial analysis. But, there are certain flaws in the accuracy and the validity of analyzing result of current financial ratio analysis, and it needs further improvement and perfection. For example, existing flow ratios can＇t provide the composition of current asset, and the Users of financial statements can＇ t understand the specific weight of each element of current asset clearly. For this reason, it is suggested that when inspecting flaw ratios, we can design a cash liquidity weight for each current asset, use this weight to adjust current asset, and Obtain a more objective and truer flaw ratio, in order to improve the usefulness of financial indicators.