目    錄

摘    要 I
ABSTRACT II
一、財(cái)務(wù)報(bào)表分析的意義 1
二、財(cái)務(wù)報(bào)表的幾個(gè)主要指標(biāo)分析 1
(一)償債能力分析 1
1．流動(dòng)比率 2
2．速動(dòng)比率 2
3．現(xiàn)金比率 2
4．資產(chǎn)負(fù)債率 3
5．產(chǎn)權(quán)比率 3
(二)企業(yè)獲利能力分析 3
1．銷(xiāo)售凈利率 3
2．銷(xiāo)售毛利率 4
3．資產(chǎn)凈利率 4
4．凈資產(chǎn)收益率 4
(三)投資報(bào)酬分析 5
(四)現(xiàn)金流量分析 5
三、當(dāng)前企業(yè)財(cái)務(wù)報(bào)表分析存在的不足 6
(一)財(cái)務(wù)報(bào)表分析體系上存在的問(wèn)題 6
1．財(cái)務(wù)報(bào)表的真實(shí)可靠性問(wèn)題 6
2．歷史成本計(jì)量資產(chǎn)價(jià)值的不足 6
3．企業(yè)無(wú)形資產(chǎn)價(jià)值難以確認(rèn) 6
4．比較標(biāo)準(zhǔn)的不確定性 7
(二)財(cái)務(wù)報(bào)表本身的局限性 7
1．?dāng)?shù)據(jù)的時(shí)滯性 7
2．統(tǒng)計(jì)數(shù)據(jù)時(shí)計(jì)量方式的局限性 7
3．一些重要的非貨幣化決策信息未在報(bào)表中反映 7
(三) 財(cái)務(wù)報(bào)表分析主體的局限性 8
(四) 財(cái)務(wù)報(bào)表披露方面的局限 8
(五)財(cái)務(wù)分析方法上存在的局限性 8
1．趨勢(shì)分析法的局限性 8
2．比率分析法的局限性 9
3．對(duì)比分析法的局限性 9
(六)企業(yè)財(cái)務(wù)分析報(bào)表附注分析存在的問(wèn)題 9
四、對(duì)財(cái)務(wù)報(bào)表分析存在問(wèn)題的完善 10
(一)對(duì)財(cái)務(wù)報(bào)表分析體系上存在的問(wèn)題的完善 10
(二) 對(duì)財(cái)務(wù)報(bào)表本身的改革 11
(三) 財(cái)務(wù)報(bào)表分析主體的改善 11
(四) 財(cái)務(wù)報(bào)表披露的改進(jìn) 11
(五)財(cái)務(wù)分析方法的完善 12
1．建立科學(xué)的財(cái)務(wù)報(bào)表分析方法體系 12
2．對(duì)比率分析存在問(wèn)題的完善 12
(六)行業(yè)背景分析及財(cái)務(wù)報(bào)表附注分析的完善 13
1．加強(qiáng)對(duì)行業(yè)背景信息的了解 13
2．完善財(cái)務(wù)報(bào)表附注分析 13
3．加強(qiáng)企業(yè)經(jīng)營(yíng)策略分析 13
五、結(jié)束語(yǔ) 14
參  考  文  獻(xiàn) 15
致   謝 16

摘    要

由于財(cái)務(wù)報(bào)表全面、系統(tǒng)、綜合記錄了企業(yè)經(jīng)濟(jì)業(yè)務(wù)發(fā)生的軌跡，是企業(yè)管理者和外界了解企業(yè)經(jīng)營(yíng)業(yè)績(jī)和財(cái)務(wù)狀況的最為主要的渠道，因而相關(guān)利益人對(duì)財(cái)務(wù)報(bào)表的分析越來(lái)越關(guān)注。投資人、債權(quán)人、政府、稅務(wù)機(jī)關(guān)、社會(huì)公眾等在做經(jīng)濟(jì)決策時(shí)都要分析企業(yè)的財(cái)務(wù)報(bào)表，企業(yè)經(jīng)營(yíng)管理者更是如此，財(cái)務(wù)報(bào)表分析結(jié)果的全面性和準(zhǔn)確性影響著報(bào)表使用者決策的正確與否。因此，高質(zhì)量的財(cái)務(wù)報(bào)表分析對(duì)報(bào)表使用者至關(guān)重要。然而現(xiàn)行社會(huì)對(duì)財(cái)務(wù)報(bào)表的分析卻不盡人意，還存在許多不足之處。如分析依據(jù)過(guò)于片面，分析方法單一，指標(biāo)不全面等等。本文從提高財(cái)務(wù)報(bào)表分析有效性的目的出發(fā)就財(cái)務(wù)報(bào)表分析基本理論、存在的局限性及影響因素和對(duì)策從報(bào)表本身及其分析體系兩個(gè)方面做了一個(gè)簡(jiǎn)要介紹。

關(guān)鍵詞： 財(cái)務(wù)報(bào)表；不足；完善

ABSTRACT

As the financial statements of a comprehensive, systematic, comprehensive record of the enterprise business in the path of economic, business managers and the outside world to understand business performance and financial situation of most of the major channels and thus were relevant to the interests of the financial statements of the growing concern . Investors, creditors, governments, tax authorities, the public, and so do economic decision-making at all of the financial statements, particularly enterprise managers, financial statements analysis of the results of the comprehensive and accurate statement of users affected decision-making The correct or not. Therefore, high-quality financial statements, statements of the users is essential. However, the existing social analysis of the financial statements are unsatisfactory, and there are still many deficiencies. Such as analysis based on too one-sided, single method of analysis, indicators do not fully, and so on. This article from the validity of financial statements for the purpose of analysis on the financial statements of the basic theory, the impact of factors and limitations and countermeasures from the statements of itself and its analysis of the two systems do a brief introduction.

keyword: finacial statement;  limitation;   measure