财务报表分析的作用和局限性探讨  

A Discussion of the Role and Limitations of Financial Statement Analysis

作　　者：杨杰[1] 

机构地区：[1]黑龙江工业学院,黑龙江鸡西158100

出　　处：《鸡西大学学报（综合版）》2013年第12期62-63,共2页JOurnal of Jixi University:comprehensive Edition

摘　　要：财务报表是反映企业财务状况的报表,企业资金的流动是靠企业财务报表来体现的,同时企业的经营成果也离不开财务报表。企业的投资人、债权人以及经营者的决策必须依靠企业财务报表分析。但财务报表分析也有一定的局限性,可以通过在企业内部设置审计机构、提高财务报表分析人员的综合素质等来逐步提高财务报表分析的水平和质量。A Financial statement is a report that reflects the financial status, the circulation of funds and the operation results of an enterprise. Based on the financial statement analysis , investors, creditors and managers made their decisions respectively . However, the financial statement analysis are of limitations to some extent, which can be improved by setting up the internal audi- ting system in an enterprise, enhancing the comprehensive quality of the analysts of financial statement.

关 键 词：财务报表分析 作用 局限性 

分 类 号：F275[经济管理—企业管理]