财务报表分析方法的研究

财务报表分析方法的研究摘要随着我国市场经济的逐步完善，财务环境也发生了较大的变化，随着经济体制改革的深化，多种经济成分并存，已经打破了国有企业一统天下的局面。企业除面临国内竞争对手——国有企业、股份制企业和民营企业、跨国公司等国际竞争外，还面临着外资企业的冲击。从经营者的角度看，如何加强财务分析，提供高质量的财务信息，以满足经营管理的需要，就显得尤为重要。对投资者来说，当前虚假财务信息盛行，怎样通过报表的解读和分析以获得对自已有利的信息进行投资决策也是很重要的。本文首先对财务报表进行了概述，阐述了对企业财务与报表进行分析的重要性。在说明企业财务报表的程序后引出财务报表分析的四种基本方法。再对对企业财务报表分析的比较分析法、比率分析法、因素分析法和趋势分析法四种分析方法进行举例介绍，并总结出各种企业财务报表分析方法的特点以及适用范围。关键词：财务报表；因素分析法；FinancialstatementanalysismethodresearchAbstract本段已修改Alongwithourcountrymarketeconomygraduallyimproved,thefinancialenvironmenthaschangedgreatly,withthedeepeningofeconomicreform,variouseconomicelementscoexist,havebrokentheruleallthelandsituationofstate-ownedenterprises.Inadditiontofacingdomesticcompetitors--state-ownedenterprises,joint-stockenterprisesandprivateenterprises,Multi-NationalCorporationandotherinternationalcompetition,isalsofacingtheimpactofforeignenterprises.Fromtheoperator'spointofview,howtostrengthenthefinancialanalysis,providesthehighqualityfinancialinformation,tomeettheneedsofmanagement,itisparticularlyimportant.Forinvestors,thecurrentprevalenceoffalsefinancialinformation,howtoobtainisalsoveryimportantfortheirowninvestmentdecisionsfavorableinformationthroughtheinterpretationandanalysisofthereport.Thispaperfirstlyprovidesanoverviewofthefinancialstatements,expoundstheimportanceoftheanalysisontheenterprisefinancialreport.Fourbasicmethodsoffinancialstatementanalysisleadstotheenterprisefinancialreportprogram.Theanalysisofenterprisefinancialstatementsofthecomparativeanalysis,ratioanalysis,factoranalysisandtrendanalysisoffourkindsofanalysismethodsareintroduced,andsummarizesthefinancialstatementsofenterprisesanalysismethodsandtheapplicationscopeof.Keyword：Financialstatements；Factorsanalysis；目录摘要................................................................................................................................................11绪论...............................................................................................................................................41.2本文研究的目的及意义....................................................................................................41.2.1本文研究的目的.....................................................................................................41.3国外与国内的研究现状....................................................................................................51.3.1国外的研究现状..................................................................................................51.3.2我国的研究现状....................................................................................................61.4本文的研究方法.................................................................................................................62财务报表分析概述.......................................................................................................................62.1财务报表分析的定义................................................................................................................62.2财务报表分析的作用........................................................................................................72.3财务报表分析的具体目标................................................................................................72.3.1为企业投资人和债权人的决策提供依据.............................................................72.3.3为政府宏观经济决策提供依据.............................................................................72.4财务报表的种类及其作用.................................................................................................72.4.1资产负债表作用......................................................................................................82.4.3财务报表附注..........................................................................................................83财务报表分析的方法...................................................................................................................83.2因素分析法........................................................................................................................93.3趋势分析法.........................................................................................................................93.5.2财务报表分析的原则.......................................................................................103.6财务报表分析综合方法...................................................................................................104财务报表中存在的问题..............................................................................................................114.1财务报表分析方法的局限...............................................................................................114.1.1比率分析法的局限................................................................................................114.1.2比较分析法的局限................................................................................................114.1.3趋势分析法的局限................................................................................................124.4.1内容披露不全面....................................................................................................124.4.2信息披露不可靠......