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财务分析的基本依据是财务报表,而财务报表是企业财务报告的核心,是反映企业一定时点的财务状况和一定时期的经营成果、资金变动情况的书面文件,它包括资产负债表、利润及利润分配表、现金流量表和会计报表附表及附注说明,对内对外都有着极其重要的地位。但是,财务报表及相关信息也是有其自身的局限性,这是在分析报表时应注意的问题,从不同角度分析了财务报表局限性的具体表现。
Financial analysis is based on the basic financial statements, and financial statements is the core of corporate financial reports, reflecting the financial situation of enterprises at a certain point in time and operating results, changes in capital documents, which include the balance sheet, profit and Profit distribution statement, cash flow statement and financial statement schedule and notes, both inside and outside the country have an extremely important position. However, the financial statements and related information also have their own limitations. This is a problem that should be noticed in the analysis of statements, and the concrete manifestation of the limitations of financial statements is analyzed from different angles.