财务报表分析的局限性及对策

Limitations and countermeasures of financial statement analysis

本文从财务报表自身的局限性以及分析方法存在的缺陷这两个方面的原因入手来研究财务报表分析的局限性，并有针对性地提出解决对策，主要是要使财务报表使用者在解读企业财务报表时，能够尽量克服其局限性所产生的负面影响，提高财务报表分析的质量，并能客观、准确地评价企业财务状况、经营成果和现金流量，从而做出行之有效的决策、预测。

In this article, the limitations of financial statement analysis are studied from the two aspects： the limita- tions of financial statements and defects of analysis. And the countermeasures are put forward. The main role is to make users of financial statements in the interpretation of financial statements try to overcome the limitations of the negative effects and improve the quality of financial statement analysis, and evaluates financial position objectively and accurately, operating results and cash flows to make effective decisions and forecast.