财务报表分析方法探讨
摘 要
财务管理是一定的总体目标下,对于投资、融资和经营业务的现金流动及分配利润的管理的统称。财务报表分析是加强企业经济管理的一项十分重要的工作,在考察、评价、判断企业财务状况优劣、经济效益好坏等方面发挥了极为重要的作用。本文通过对财务报表分析方法相关概念的阐述,分析其存在的问题,并在此基础上提出对于财务报表分析方法的改进措施。
关键词:财务报表;方法;分析
Financial statement analysis method to discuss
Abstract
Financial management is the overall goal, for investment, financing and operating cash flow and earnings management is referred to as. Analysis of financial statements is to strengthen business management a very important task in the study, evaluation, judgment, the financial situation of the enterprise quality, economic benefit has played a very important role. Enterprise financial statement is the comprehensive reflection of the enterprise in a certain period of financial condition and results of operations of the report documents, is the enterprise managers, shareholders, creditors understand and grasp the production and operation of enterprises and the development level of the main source of information.
Key words:Financial statement; analysis; method
目 录
1.1 财务报表分析的概念………………………………….. 1
第2章 财务报表分析的主要方法………………………………. 2
第3章 财务报表分析方法存在的问题…………………………… 4
3.1 财务报表自身的局限性问题…………………………….. 4
3.1.2 财务报表数据的时效性问题……………………….. 4
3.1.3 财务报表数据的明晰性问题……………………….. 4
3.1.4 财务报表数据的完整性问题……………………….. 5
3.2 财务报表分析方法的局限性问题…………………………. 5
3.2.4 传统杜邦分析体系的局限…………………………. 6
第4章 财务报表分析方法的改进措施……………………………. 7
4.1 对财务报表本身局限的改进措施…………………………. 7
4.2 对财务分析法的改进措施………………………………. 7
4.2.4 杜邦分析体系的改进…………………………….. 9