作为反映财务情况的财务报表,不仅记载着企业全局的资金流动情况,还能体现出企业的经济效益成果。财务报表分析能够为经营者、债权人和投资人提供决策的依据,让他们对企业进行更好的管理和经营。本文主要提出财务报表分析的内容、作用、局限性以及解决对策等,以促进企业更好地使用财务报表,发挥其应有效用。 As a financial statement that reflects the financial situation, it not only records the capital flow of the enterprise but also shows the economic benefits of the enterprise. Financial statements analysis provides managers, creditors and investors with a basis for making decisions that will allow them to better manage and operate the business. This paper mainly put forward the contents, functions, limitations and solutions to the financial statement analysis so as to promote the enterprises to make better use of the financial statements and play their due role.