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一是指标选择不能以偏概全。在财务报表分析中,有些财务人员用某一项或较少的几项指标就评价出企业的整体财务状况。实际上,不同的指标其分析的角度也不同,比如流动比率是从流动资产整体角度考察企业的短期偿债能力,而速动比率则从速动资产的角度来衡量,如果仅用其中某一个指标来评价企业的短期偿债能力是不全面的,有时甚至会得出错误的结论。二是应灵活运用财务指标评价标准。不同的财务报表分析主体由于所处环境、内部条件等的不同,所选择的财务指标评价标准也应有所不同。比如,制造企业与商品流通企业的部分指标就不具备可比性,
First, the choice of indicators can not be partial. In the financial statement analysis, some financial officers use a few indicators or a few to assess the overall financial position of the enterprise. In fact, different indicators have different perspectives on their analysis. For example, the current ratio refers to the short-term solvency of an enterprise from the perspective of current assets, while the quick ratio is measured from the perspective of quick-moving assets. If only one of the indicators To evaluate the short-term solvency of enterprises is not comprehensive, and sometimes even come to the wrong conclusion. Second, we should make flexible use of financial indicators evaluation criteria. Different financial statements analysis of the main body due to the environment, internal conditions, etc., the selected financial indicators evaluation criteria should be different. For example, some indicators of manufacturing enterprises and commodity circulation enterprises do not have comparability,