会计报表分析指标体系改进研究

Research on Improvement of Analysis Index System of Accounting Statements

现行的会计报表分析指标体系在企业财务分析活动中发挥着非常重要的作用,但其本身还存在着一些局限性,通过分析现行会计报表分析中存在的问题与局限,提出了改进现行会计报表分析体系的建议。

The current analysis index system of accounting statements plays a very important role in corporate financial analysis,but there are some limitations.Therefore,this paper analyzes limitations of current accounting statements analysis and suggests improvement of the current analysis index system of accounting statements.