试析部分财务分析指标的不合理及改进措施

On Irrationality and Improvements of Part of Financial Analytical Index

在企业的财务分析中,如果所使用的财务分析指标的计算公式不确切,甚至有缺陷,那么报表的使用者据此作出的决策就很可能出现失误,所以对财务分析中的各项指标不合理的计算方法进行分析并作出修改,可以避免给企业带来损失。

In the course of financial analysis of an enterprise, if inaccurate or even defective formulas of financial analytical index are used, the report user may come to an erroneous decision accordingly. Therefore an analysis of the irrational calculating methods of each index in the financial analysis and a corresponding revision can prevent an enterprise from suffering a loss.