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qian yi cai wu fen xi de ju xian xing ji gai jin
Author(s): 
Pages: 88-89
Year: Issue:  3
Journal: Trade Unions' Tribune(Journal of Shandong Institute of Trade Unions' Amministration Cadres)

Abstract: 财务分析是加强企业财务管理的杠杆,是抓住企业财务管理的重要环节.通过分析财务报表,能够评价企业过去的经营成果、衡量企业目前的经营状况和预测企业未来的发展趋势.但有时财务分析的评价及其结果并不一定绝对准确,有些甚至与实际相背离,这是由于财务分析的局限性导致的.本文主要论述了财务报告、财务分析方法、财务分析指标的局限性,并就其局限性提出了改进.
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