| 证券投资中财务分析的局限性及改进建议 |
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| 引用本文： | 林丽清.证券投资中财务分析的局限性及改进建议[J].福建工程学院学报,2006,4(2):170-173. |
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| 作者姓名： | 林丽清 |
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| 作者单位： | 福建工程学院经济管理系,福建,福州,350014 |
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| 摘 要： | 会计信息失真、财务报告及财务分析指标体系的局限性，会影响财务分析的有效性，从而影响投资决策。文章从投资者的角度出发。分析证券投资中进行财务分析的局限性，建议投资者在财务分析时。要学会识别会计信息真伪，对公开的会计信息要做适当的分析调整，优化财务分析指标体系。关注非财务指标以及投资代理的应用。
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| 关 键 词： | 财务分析 财务报告 局限性 证券投资 |
| 文章编号： | 1672-4348（2006）02-0170-04 |
| 收稿时间： | 2005-11-28 |
| 修稿时间： | 2005年11月28 |
Limitation of financial analysis in security investment with improvement suggestion |
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| Lin Liqing.Limitation of financial analysis in security investment with improvement suggestion[J].Journal of Fujian University of Technology,2006,4(2):170-173. |
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| Authors: | Lin Liqing |
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| Abstract: | The distortion of accounting information,the limitation of financial report and financial analysis target system can affect the validity of financial analysis and influence investment decision.From the(investor's) angle,this article discusses the limitation of financial analysis in security investment,suggests that when carrying on financial analysis,the investor should learn to identify the authenticity of the(accounting)(information),make certain analysis or adjustment to the public accounting information,learn to optimize financial analysis target system and pay attention to the non-financial norm as well as the employment of investment proxy. |
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| Keywords: | financial analysis financial report limitation security investment |
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