毕业论文摘要

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对会计报表分析方法的探讨

摘要



当前，对财务报表分析的主要方法有比率分析法、比较分析法以及趋势分析法等，主要以比率分析法为基础,同时结合各种分析方法从企业的偿债能力、盈利能力、营运能力和发展能力等多个方面对企业的整体财务情况和经营成果做出评判;但是，鉴于财务报表本身所具有的局限性以及分析方法和分析指标的单一性，财务报表分析需要进一步完善和发展.



关键词:财务报表;财务报表分析;现金流量分析











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On the accounting statement analysis method

Abstract



At present， the analysis methods commonly used ratio analysis, comparative analysis and trend analysis， mainly based on the ratio analysis， combined with a variety of analytical methods form the enterprise's solvency, profitability, operating capabilities and development capacity， and several other aspects of the overall financial position and operating results to make evaluation： However, given the limitations of financial statements themselves and the analytical methods and analysis of indicators of unity， the financial analysis needs further refinement and development.



Keywords: financial；financial statement analysis；Cash flow analysis









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