[摘要] 现行财务报告中由于财务报告本身所固有的缺陷、财务指标和财务报告分析方法的片面性、以及从业者的素质与道德等等造成财务报告使用者对财务报告的判断出现错误。故此，作者通过研究相关文献、了解相关理论认真分析和必要时联系案例的方法来研究以上问题。希望达到了解企业财务报告分析的方法，同时鉴于财务报告的局限性找到改进的方法和措施。也要提高利益相关人员对财务报告分析的理解程度，减少利益相关人员在财务报告分析中的错误思维。运用正确的思维和工作方法，使利益相关人员在从事相关工作时更加得心应手。此外，也希望可以对财务报告改革能够进一步推进，提供更加全面真实有效的财务信息，才能做出正确的投资经营决策。75597

[毕业论文关键词] 财务报告 财务指标 局限性

The limitations of financial report and the reform direction of financial report

Abstract: Users of financial statements make the error in the current financial statements, because of the financial statements self, the inherent defects of financial index and financial statement analysis method of one sidedness and the quality and morality of the practitioner and so on。 Therefore, the author carries on the analysis, by downloading the relevant literature to understand a careful analysis of relevant theory and method combined with the typical case to study the above problems。 Author hopes to understand the analysis of corporate financial statements, at the same time, in view of the limitation of financial statement analysis to find the methods and measures for improvement。 In order to improve the level of understanding of financial statements analysis who are related personnel, reduce the stakeholders of wrong thinking in analysis of financial report。 Author hopes related personnel can use the thinking and methods of work correctly, make the stakeholders handy and engaged in related work。 In addition, author also hopes to improve and develop financial analysis system, so as to provide more reliable information for decision making of stakeholders,so they can make a judgment and decision making scientific and reasonable。 

Key words:financial statement, financial index ,limitations

目       录

一、 绪论：财务报告分析概述 1

二、 财务报告的现状及其局限性 1

（一）现行财务报告存在局限性 1

（二）大基本财务报表的现状及其局限性 5

三、 财务报告体系改革应遵循的原则和措施 10

（一）财务报告体系改革应遵循的原则 10

（二）资产负债表的改进 11

（三）利润表的改进措施 11

（四）现金流量表的改进 12

（五）财务报表附注内容的改进 12

四、 我国财务报告发展的方向 13

（一）充分了解财务信息 13

（二）加强报表之间的相关性 14

（三）增强报表的可理解性 14

（四）未来财务报告方式的创新 15

六、 结论 15

参考文献 17

致谢 20

一、 绪论：财务报告分析概述