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随着我国社会经济高速发展,会计在社会经济活动中越来越重要,作为会计载体的财务报表,它的重要性不言而喻。医院外部与医院有着各种利益关系的组织和个人日益多元化,他们在不同程度上关心财务状况和经营成果。但由于所有权和经营管理权的分离,不直接参与企业的经营管理活动,他们要想了解企业的财务状况和经营成果,惟有通过财务报表。但是由于财务报表本身存在的局限性以及报表分析理论方法等方面的局限,必然影响信息使用者的决策。因此有必要对报表分析的局限性进行分析研究,为信息使用者合理有效使用信息提供参考。
With the rapid social and economic development in our country, accounting has become more and more important in social and economic activities. Its importance as an accounting carrier is self-evident. Organizations and individuals with various interests outside hospitals and hospitals are increasingly diversified, and they are, to varying degrees, concerned about their financial position and operating results. However, due to the separation of ownership and management rights, not directly involved in the business management activities, they want to understand the financial status of the business and operating results, only through the financial statements. However, due to the limitations of the financial statements themselves and the theoretical analysis of report forms and other limitations, it is bound to affect the decision-making of information users. Therefore, it is necessary to analyze and study the limitations of report analysis so as to provide reference for information users to use information reasonably and effectively.