浅谈财务分析与评价的局限性及对策

A Study on the Limitation of Financial Analysis and Assessment and Its Countermeasure

财务分析与评价的局限性影响财务信息的准确性和财务决策的正确性。文章从三个方面分别分析了财务报表数据本身的局限性、财务分析方法的局限性以及财务指标的局限性 。

The limitation of financial analysis and assessment influences the accuracy of financial information and the correctness of financial decision. The presentpaperrespectively analyses the limitation of the data themselves of financial statements,the limitation of financial analytical method and that of financial index,and how to solve these problems is also given in it.