摘要
财务报表在具体形成过程中,会受到方法选择方面的影响,其中涵盖指数分析方法与因子分析方法等。财务报表分析存在的局限性,导致其作用无法充分发挥出来,不能反映企业真实的经营情况和财务状况。为了促进股东、政府、经营者高效利用财务报表分析企业的经营状况和财务状况,以商业企业作为切入点,简要概述了商业企业的财务报表分析工作,阐述了商业企业财务报表分析的意义,深入分析了商业企业财务报表分析的局限性,并以此为基础,进一步提出了完善措施。
In the specific formulation of financial statements,various methods,including index analysis and factor analysis,can influence the process.The limitations of financial statement analysis hinder its full potential,making it incapable of accurately reflecting the true operational and financial status of a company.To facilitate the efficient use of financial statements for analyzing the operational and financial conditions of companies by shareholders,government entities,and management,this paper takes commercial enterprises as a focal point,briefly outlines the financial statement analysis in commercial enterprises,elucidates the significance of financial statement analysis in commercial enterprises,thoroughly analyzes the limitations of financial statement analysis in commercial enterprises,and based on this analysis,proposes further improvement measures.
作者
王文娟
WANG Wen-juan(Shenzhen Tianjian Real Estate Co.,Ltd)
出处
《当代会计》
2023年第15期112-114,共3页
Contemporary Accounting
关键词
财务报表分析
商业企业
局限性
financial statement analysis
commercial enterprises
limitations
