现行财务报表的局限性分析  

Analysis on the Limitation of the Present Financial Statement

作　　者：张爱琳[1] 蒋霞东[2] 

机构地区：[1]泰兴市供电公司,江苏泰兴225400 [2]河海大学计算机及信息工程学院,江苏常州213022

出　　处：《河海大学常州分校学报》2007年第3期64-66,共3页Journal of Hohai University Changzhou

摘　　要：通过对现行财务报表的分析,认为其提供的信息存在一定的局限性.指出为了完善现行财务报表的分析,提高财务信息的时效性,应编制交互式、多样化的财务报表,拓宽财务信息的披露范围,使财务报表分析在企业经营发展中发挥出应有的作用.Through the analysis of the present financial statements,limited information on financial statements is found. In order to consummate the analysis of the present financial statements and enhance the effectiveness of the financial information, it is necessary to establish the interactive and diversified financial statements to expand the disclosure of financial information and help to enhance the function of the analysis of the financial statements with the development of the enterprise

关 键 词：财务报表 现行财务报表分析 局限性 

分 类 号：F231[经济管理—会计学]