财务报表分析的作用及局限性

在企业的财务管理中,财务报表分析是一项非常重要的内容,能够对企业的管理者提供有效参考。在对财务报表进行分析的时候,报表本身和分析方法之间都存在一定的局限性,从而导致分析的局限性。因此需要企业进行报表分析的不断完善,如此才能更好地适应经济发展的需求。

The Role and Limitations of Financial Statement Analysis

In the financial management of company, financial statement analysis is a very important part, and it can provide effective reference for business managers. When doing financial statement analysis, a certain limitations exist between statement itself and the analysis method, which results in limitations of the analysis. Therefore, the company need to constantly improve the analysis report, so that it can better meet the needs of economic development.