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财务分析工作可以在一定程度上让财务信息使用者了解企业的财务状况和经营成果,可以为企业内部信息使用者和外部信息使用者提供必要的财务信息支持。企业开展财务分析工作通常会采用对比分析方法,对财务信息进行横向和纵向比较,从而了解企业的经营现状和未来的发展前景,通过比较以便做出自身最优的决策。本文就针对企业财务报表分析的局限性进行简单分析,以供参考。
Financial analysis can make financial information users understand the financial status and business results of enterprises to a certain extent, and provide necessary financial information support for internal information users and external information users. Enterprises often carry out financial analysis using comparative analysis, the horizontal and vertical comparison of financial information to understand the business status of the enterprise and the future development prospects, through comparison in order to make their own best decisions. This article analyzes the limitations of corporate financial statements for a simple analysis for reference.