财务报表分析的局限性及改善措施

On the Limitations and Improvement Measures of Financial Statement Analysis

财务报表分析对于了解企业的财务状况、经营业绩和现金流量,评价企业的偿债能力、盈利能力和营运能力,帮助企业做出经营决策有着至关重要的作用。但财务报表与分析受到分析者业务素质及职业道德的影响,同时常用分析指标也存在失真的可能。改善财务报表分析的局限性,可采取提高分析者业务素质、将货币性与非货币性资源信息并重、编制能预测企业未来的财务报表、对比率指标进行剖析、利用财务报表附表及附注补充信息等措施。

Analysis of financial statements plays a vital role in understanding the financial position, results of operations and cash flows, evaluating the enterprise＇s solvency, profitability and operational capabilities, and helping companies make business decisions. To improve the limitations of financial statement analysis, we can take the measures such as improving the quality of business analysts, paying equal attention to monetary and non-monetary resources information trying to prepare to predict the company＇s future financial statements, dissecting ratio index, and using the financial statements and notes or supplementary information.