| 现行财务报表分析的局限性及改进措施 |
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| 引用本文： | 齐艳华.现行财务报表分析的局限性及改进措施[J].河北软件职业技术学院学报,2010,12(1):9-11. |
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| 作者姓名： | 齐艳华 |
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| 作者单位： | 河北农业大学,河北,保定071000 |
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| 摘 要： | 财务报表分析对企业具有非常重要的意义,然而受其自身局限性的影响,财务报表分析并非绝对准确。为此,应采取相应措施,使财务报表能真实、全面地反应企业经营业绩,避免因报表分析本身存在的局限性而导致对企业经营业绩的评价产生偏差。
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| 关 键 词： | 财务报表分析 局限性 措施 |
On The Limitations and Improvement of the Analysis of the Existing Financial Statement |
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| QI Yan-hua.On The Limitations and Improvement of the Analysis of the Existing Financial Statement[J].Journal of Hebei Software Institute,2010,12(1):9-11. |
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| Authors: | QI Yan-hua |
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| Institution: | Agricultural University of Hebei;Hebei Baoding 071000;China |
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| Abstract: | Financial statement analysis of the enterprises is of great significance,however,financial statement analysis is not absolutely accurate for its own limitations.Therefore some measures to improve the financial statements analysis should be proposed to reflect business performance truly and comprehensively,and avoid limitations inherent in statement analysis which lead to business performance evaluation bias. |
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| Keywords: | financial statement analysis limitation measures |
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