摘要随着经济的发展，通过财务分析掌握企业的经营状况越发显得重要。目前，我国财务分析指标及相关评价方法与日益复杂的企业财务信息、经营状况相比，还处于相对落后的状态。研究现行财务分析指标体系，改进财务分析方法，提高分析效率，已成为社会的共识。本文从财务分析的内涵入手，介绍了企业财务分析的基础资料以及目前常用的财务分析方法。然后对现行常用财务分析指标进行了详细的分析研究。最后，分析了常用财务比率分析存在的局限性，并从企业偿债能力、营运能力和盈利能力等几个方面对其指标提出了改进建议，在这些指标本身的计算过程中引入现金流量概念及数据，使得静态指标变为动态指标，真实反映企业动态财务状况。关键词：财务，比率，局限性，改进，正文；AbstractWitheconomicdevelopment,throughfinancialanalysisofenterprisesastheoperatingconditionsbecomeincreasinglyimportant.Atpresent,financialanalysisandrelatedevaluationmethodsandtheincreasingcomplexityofcorporatefinancialinformation,comparedtooperatingconditions,butalsoinarelativelybackwardstate.Ofthecurrentfinancialanalysissystem,improvefinancialanalysisandimprovetheanalysisefficiency,hasbecomeacommunityconsensus.Fromthefinancialanalysisofthecontentofthispaperintroducesthebasicdataforcorporatefinancialanalysisandfinancialanalysismethodscurrentlyused.Andfinancialanalysisofexistingindicatorsusedadetailedanalysis.Finally,theexistenceofthecommonlimitationsoffinancialratioanalysis,andfromthecorporatesolvency,operationsandprofitabilitytargetsandotheraspectsoftheirrecommendationsforimprovementintheseindicatorsduringthecalculationofitscashflowsfortheintroductionoftheconceptanddata,makingthestaticindicatorintoadynamicindex,atruereflectionofthedynamicfinancialenterprise.Keywords:financial,ratios,limitations,improvement,body;目录摘要..................................................................................................................................................1Abstract.............................................................................................................................................1目录..................................................................................................................................................2引言..................................................................................................................................................2一、财务分析..................................................................................................................................31.1、财务分析的概念和意义..................................................................................................41.2、财务分析方法.................................................................................................................4二、财务分析对象..........................................................................................................................52.1、资产负债表.....................................................................................................................52.2、损益表.............................................................................................................................62.3、现金流量表.....................................................................................................................6三、财务比率指标选取.................................................................................................................
