摘要：财务报表是会计主体提供的关于企业的经营状况、财务状况和现金流量的系统地表述。财务报表所反馈的经济信息为企业的相关利益人提供了投资的重要依据。本文以财务报表的内容为基础，结合财务报表分析方法，以万科股份有限公司为例，通过万科财务报表分析的结果，为企业今后发展提出改进意见。并研究分析了财务报表分析的作用和局限性。并根据目前财务报表分析中集中展示的问题提出了完善和改进意见，以完善财务报表分析体系，降低企业经营风险，维护市场经济秩序。随着经济全球化的快速发展，会计信息的融会贯通至关重要，本文通过对财务报表分析作用和局限性的分析，以更好地完善财务报表分析的对策。通过会计信息的披露，加强企业内部监管，维护市场经济稳定。70953

毕业论文关键字:财务报表分析;分析质量;内部监督;信息披露

Analysis on the Function and Limitation of Financial Statement Analysis

Abstract：The financial statements are systematically provided by the accounting entity regarding the business conditions, financial status and cash flow of the enterprise.The financial information provided by the financial statements provides an important basis for the investment of the relevant stakeholders. Based on the contents of the financial statements, this paper, combined with the analysis of financial statements, to Vanke Co., Ltd., for example, through the analysis of the results of Vanke financial statements for the future development of enterprises to improve the views. And analyzed the analysis of the role of financial statements and limitations. And according to the current financial statements in the analysis of the problems presented to improve and improve the views to improve the financial statements analysis system, reduce business risk and maintain the market economy order. With the rapid development of economic globalization, the integration of accounting information is very important, this paper through the analysis of the financial statements and limitations of the analysis to better improve the financial statements analysis countermeasures. Through the disclosure of accounting information, strengthen internal supervision and maintain market economy stability.

Key Words：Analysis of financial statements; analysis of quality; internal supervision; information disclosure

目   录

序言·1

一、财务报表分析的概述·2（一）财务报表分析的概念2

（二）财务报表分析的原则和步骤·2

   1、财务报表分析的原则2

   2、财务报表分析的步骤·2

（三）财务报表分析的基本方法·3

   1、比率分析法3

   2、因素分析法·3

   3、趋势分析法·3

（四）财务报表分析的主要内容3

   1、资产负债表的分析内容3

   2、利润表分析的内容4

   3、现金流量表分析的内容·4

二、财务报表分析的作用与局限性·5

（一）案例分析——以万科股份有限公司为例5

   1、公司概述·5

   2、万科地产财务综合分析·5

   3、公司存在的问题5

  （二）财务报表分析的作用·6

   1、财务报表分析对企业自身管理的作用·6

   2、财务报表分析对政府实施监管的作用·7

   3、财务报表分析对市场利益相关者的作用7

（三）财务报表分析的局限性·8

   1、财务报表自身局限·8