| 财务报表分析局限性及其对策 |
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| 引用本文： | 宋永会,孙长江.财务报表分析局限性及其对策[J].渔业经济研究,2008(3):41-43. |
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| 作者姓名： | 宋永会 孙长江 |
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| 作者单位： | 东北农业大学经济管理学院,黑龙江,哈尔滨,150030 |
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| 摘 要： | 企业财务报表是为企业管理层和企业利益相关者提供企业财务状况、经营成果和现金流量的资料来源，文章通过对现行财务报表的分析，认为其提供的信息存在一定的局限性，这些局限性影响了财务报表分析结果的真实性，使得针对同样的财务报表所得出的分析结果也有所不同，并对改善财务报表分析局限性提出了几点看法。
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| 关 键 词： | 财务报表 局限性 对策 |
Statement Analysis Limitation and Counter Measure |
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| SONG Yonghui,SUN Changjiang.Statement Analysis Limitation and Counter Measure[J].Fisheries Economy Research,2008(3):41-43. |
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| Authors: | SONG Yonghui SUN Changjiang |
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| Institution: | SONG Yonghui,SUN Changjiang ( College of Economics , Management,Northeast Agricultural University,Harbin 150030,Heilongjiang,China ) |
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| Abstract: | The statements provide such data sources as enterprise's position, results of operations and cash flows for enterprise management and enterprise stakeholders. This thesis showed that there were some limitations in the information provided by the analysis of current statements, which had an effect on the authenticity of the results of the statement analysis, making the results of the analysis of the same statements different, and also proposed some points of view to improve the limitations of the statements ... |
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| Keywords: | statements limitations countermeasures |
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