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1、會(huì)計(jì)報(bào)表分析中存在的問(wèn)題及改進(jìn)方法摘要隨著我國(guó)經(jīng)濟(jì)市場(chǎng)化和國(guó)際經(jīng)濟(jì)一體化進(jìn)程的加快，企業(yè)面臨的競(jìng)爭(zhēng)將更加激烈，競(jìng)爭(zhēng)的領(lǐng)域和方式也日益呈現(xiàn)多元化。面對(duì)白熱化的市場(chǎng)競(jìng)爭(zhēng)和一個(gè)公開(kāi)透明、高質(zhì)量的會(huì)計(jì)信息體系作支撐的我國(guó)新企業(yè)會(huì)計(jì)準(zhǔn)則的頒布實(shí)施，會(huì)計(jì)報(bào)表越來(lái)越具有參考價(jià)值。而會(huì)計(jì)報(bào)表分析通過(guò)專(zhuān)門(mén)的會(huì)計(jì)分析工具和方法評(píng)價(jià)企業(yè)會(huì)計(jì)狀況的優(yōu)劣和經(jīng)營(yíng)管理水平的高低，越來(lái)越具有揭示企業(yè)存在的問(wèn)題，為報(bào)表使用人進(jìn)行決策和改善管理提供可靠的依據(jù)，從而促進(jìn)資產(chǎn)有效利用，推動(dòng)產(chǎn)業(yè)升級(jí)，規(guī)避無(wú)效投資和資金浪費(fèi)等作用。但現(xiàn)行企業(yè)的會(huì)計(jì)報(bào)表、會(huì)計(jì)分析指標(biāo)以及會(huì)計(jì)分析方法等存在一定的局限性，會(huì)
2、計(jì)報(bào)表分析的作用并沒(méi)有完全發(fā)揮出來(lái)，這使得企業(yè)會(huì)計(jì)分析和評(píng)價(jià)有失客觀。為了幫助信息使用者有效的利用會(huì)計(jì)報(bào)表分析做出正確的決策，本文就對(duì)影響企業(yè)會(huì)計(jì)分析發(fā)揮作用的各個(gè)角度進(jìn)行一些探討，并對(duì)會(huì)計(jì)報(bào)表分析存在的問(wèn)題提出相應(yīng)的解決策略和看法。關(guān)鍵詞會(huì)計(jì)報(bào)表分析問(wèn)題改進(jìn)AnalysisofaccountingstatementsProblemsandImprovementABSTRACTThemarketeconomyandinternationaleconomicintegrationprocesshasaccelerated,enterpriseswillfacet
3、hecompetitionwillbecomemoreintensecompetitionintheareaandisincreasinglyhasbecomemorediversified.Facedwithintensemarketcompetitionandanopenandtransparent,highqualityofaccountinginformationsystemtosupportthenewaccountingstandardsofthepromulgationandimplementationofaccountinghasincreas
4、inglybecomeareferencevalue.Thefinancialstatementsanalysisbythespecialaccountinganalysistoolsandmethodstoevaluatethemeritsanddemeritsaccountingsituationandmanagementlevelofthepeople,moreandmorecompanieshaverevealedtheproblem,useofthestatementsinpolicymakingandimprovemanagementofthere
5、liablebasissoastopromoteeffectiveutilizationofassetsandtopromoteindustrialupgrading,andavoidwastingresourcesandinefficient.However,theexistingenterprises,accounting,accountinganalysisindicatorsandaccountingmethodsofanalysis,therearecertainlimitations,accountinganalysisoftheroleandno
6、tfullyrealized,theaccountinganalysisandevaluationmixedobjective.Inordertohelpuserseffectiveuseofaccountinganalysismakecorrectdecisions,thearticleintheaffectedenterprisesaccountinganalysisworkoftheperspectiveofastudy,andtheaccountinganalysisofexistinglimitationsonappropriatewaystoimp
7、rove.Keywordsanalysisofaccounting,statements,ontheimprovement目錄中文摘要Ⅰ英文摘要Ⅱ1引言52會(huì)計(jì)報(bào)表分析概述53會(huì)計(jì)報(bào)表分析的局限性63.1會(huì)計(jì)報(bào)表自身的局限性63.1.1報(bào)表數(shù)據(jù)的時(shí)效性問(wèn)題63.1.2報(bào)表數(shù)據(jù)的的真實(shí)性問(wèn)題63.1.3報(bào)表數(shù)據(jù)的可比性問(wèn)題73.1.4報(bào)表數(shù)據(jù)的完整性問(wèn)題73.2分析方法的局限性83.2.1比較分析法的局限性83.2.2比率分析法的局限性83.2.3趨勢(shì)分析法的局限性93.3會(huì)計(jì)比率體系的局限性93.3.1會(huì)計(jì)比率體系不嚴(yán)密93.3.2會(huì)計(jì)比率所反映的情況具有相對(duì)
8、性93.3.3會(huì)計(jì)比率的評(píng)價(jià)標(biāo)準(zhǔn)不統(tǒng)
