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财务报表对于企业经营状况与财务状况的分析与评价具有重要意义,同时,对企业利益相关者而言具有重要作用。但财务报表分析具有许多局限性,这严重制约着财务报表分析质量。纵观目前的理论研究与实践探索,关于财务报表分析方面严重缺乏影响因素与报表质量提升的对策分析。鉴于此,理论研究非常有必要厘清财务报表分析的影响因素,并在此基础上有针对性的采取措施,提出提升报表分析质量的对策建议。本文基于以上研究基础,主要着重于三方面研究:一是对财务报表的作用、内容等进行归纳总结;二是提出影响财务报表分析的主要因素;三是提出财务人员提高报表分析质量的对策建议,期望研究结论对企业财务报表的质量有所启示。
Financial statements for the business status and financial status of the analysis and evaluation of great significance, at the same time, it has an important role for business stakeholders. However, financial statement analysis has many limitations, which severely restrict the quality of financial statements analysis. Throughout the current theoretical research and practical exploration, there is a serious lack of influencing factors in the financial statement analysis and countermeasure analysis on the improvement of the report quality. In view of this, it is very necessary for the theoretical research to clarify the influencing factors of the financial statement analysis, and on this basis, take targeted measures and put forward countermeasures and suggestions to improve the quality of the report analysis. This article is based on the above research, mainly focusing on three aspects: First, the function and content of the financial statements are summarized; Second, the main factors that affect the analysis of the financial statements; Third, the financial officers to improve the quality of report analysis and Countermeasures It is hoped that the conclusion of the study will enlighten the quality of corporate financial statements.