近年来,随着我国社会主义市场经济的不断发展与我国经济体制改革的不但推进,我国的市场体系不断趋于完善,很多企业被推向了激烈的市场竞争中。全球经济一体化进程的加快,企业所面对的国内外环境瞬息万变,企业之间的竞争越来越激烈。企业要想在这激烈的竞争中立于不败之地,就必须不断规范自己的行为,科学的、规范的评价与分析企业生存与发展基础的偿债能力、盈利能力、及整体经营水平。本文站在这一背景下,对我国现代企业的财务报告在分析与评价上存在的局限性进行分析,并努力寻求解决的方案。 In recent years, with the continuous development of China’s socialist market economy and the economic restructuring in our country, not only the market system in our country has been constantly improving, but many enterprises have been pushed into the fierce market competition. As the process of global economic integration accelerates, the domestic and international environments facing enterprises are rapidly changing and the competition among enterprises is becoming more and more intense. If enterprises want to be invincible in this fierce competition, they must constantly regulate their own behavior, scientifically and normatively evaluate and analyze the solvency, profitability and overall management level of enterprises based on their existence and development. In this background, this paper analyzes the limitations of the financial reports of modern Chinese enterprises in the analysis and evaluation, and tries hard to find solutions.