论文部分内容阅读
企业财务报表是企业开展日常经济活动的财务产物,反映了企业在某一会计时期内的财务状况、经营成果以及企业的现金流状况。财务报表作为反映企业会计信息的重要载体,能够给企业的经营管理人员、投资人员以及其他利益相关者提供决策依据,分析财务报表中的信息能够帮助企业经营管理人员、投资人员和利益相关者们提高投资决策的科学性。虽然财务报表对于企业经营发展有着重要的决定意义,但是财务报表也不是万能的,财务报表也有其自身的局限性。特别是现在存在着较多财务报表造价的现象,完全依靠财务报表上的信息有可能造成较大的经济损失。本文首先介绍了财务报表分析的内容,然后分析了进行财务报表分析的作用,最后论述了财务报表分析的局限性,希望能够帮助财务工作者、企业经营管理人员以及投资人等相关利益人员正确认识财务报表分析,并能对其合理利用。
Corporate financial statements are the financial products of daily economic activities of an enterprise and reflect the financial status, operating results and cash flow status of an enterprise during a certain accounting period. Financial statements, as an important carrier reflecting the accounting information of enterprises, can provide decision-making basis to the managers, investors and other stakeholders in the enterprise. Analyzing the information in the financial statements can help enterprises and managers, investors and stakeholders Improve the scientific nature of investment decisions. Although the financial statements for the business development has an important decisive significance, but the financial statements are not everything, the financial statements also have their own limitations. In particular, there is a phenomenon that more financial statements are now costly, and relying entirely on the information in the financial statements may cause greater economic losses. This article first introduces the content of financial statements analysis, and then analyzes the role of financial statements analysis, and finally discusses the limitations of financial statements analysis, hoping to help financial workers, business managers and investors and other stakeholders to correctly understand Financial statements analysis, and its rational utilization.