来源：汇报材料 发布时间：2019-07-15 08:59:01 点击：
【关键词】 财务报表 分析方法 局限性 对策建议
4、因素分析法。 用此方法进行分析时，需注意分析的相关性、替代的顺序性、 前提的假定性、替代的连环性等问题，可见其适用范围存在诸多限制，且需要人为的逻辑 判断，因而存在一定的局限性。
在现行的财务报表分析体系中，主要根据财务分析指标对企业的经营状况进行分析，为管理者经营决策提供参考依据 。但是，由于报表在信息披露方面存在局限性，使得财务报表分析难以全面化、系统化。而且，随着市场经济的不断发展，现有的指标 体系已经不能全面反映企业的经营状况，一些对企业有重大影响的非财务指标没有包括在内，如市场份额、产品质量和服务指标、人力资源指标、潜在盈利能力和持续盈利能力指标等。虽然这些指标在会计计量和核算方面还存在一些困难，但这些指标对企业经 营管理决策的影响日趋重要，如果不能充分揭示，就难以全面反映企业的软实力和经营状况。
首先，对于速动比率指标，凡是快速变现资产能力较强的都可以归入速动资产项 目，所以可以用企业的货币资金、短期证券、应收票据、信誉好客户的应收账款或账龄小于 1年的应收账款，若企业的产品比较畅销，变现能力很强，还可以加上存货中产成品等作为速动资产，来计算企业的速动比率指标，则更能准确衡量企业快速变现资产的能力。
其次，对于流动比率指标，可以剔除不能变现的预付账款、预付费用等及流动性较差的且长期滞销而没有计提存货减值准备的存货和不良应收账款，来计算企业的流动比率，使之更能准确真实的反映企 业的短期偿债能力 。
3、坚持个别分析与综合分析相结合。要全面地看问题，而不是孤立片面地只看到个别财务指标的高与低 ，就得出好与坏的结论。财务指标数值具有相对性，同一指标数值在不同的情况下反映不同的问题，甚至会得出相反的结论。比如，资产运用效率中的应收账 款周转率指标越高，一方面反映企业平均收账期越短，应收账款的收 回越快，收账的效率高、质量好；而另一方面也可能是由于企业的信用政策过于严格所致，这也会给企业带来负面影响，丧失部分机会成本，使市场占有率下降等。因此，在进行财务分析和评价时，单个指标不能说明问题，要根据某指标对其他方面可能产生的影响进行综合分析，才能得出正确结论。
总之，财务分析是对企业全方位的、系统的分析，必须考虑各种 可能的影响因素，排除各因素对会计报表的影响，只有这样才能达到财务分析的目的，满足各方相关利益者的需求 。
The statement analysis in my thought
Abstract : The financial reporting is the essential method to promulgate the business finance information and the core of financial report. Along with our country market economy"s development and consummates unceasingly, the people realize to the importance of the statement analysis day by day. Through the analysis financial reporting, can appraise the past management performance of enterprise, can weight present financial situation of enterprise, can forecasts future development trend of the enterprise. Therefore, to financial reporting"s users , to analysis and uses the financial reporting well is very important. But as a result of traditional, commonly used statement analysis existence certain limitation, it creates certain barrier for us to correct understanding finance information. This article in view of our country present statement analysis existence"s limitation, discusses its countermeasure solution, as to provide the new mentality and the method to consummate and develop our country"s statement analysis system .
Keyword: Statement analysis, method, limitation , suggestion
1. outline of statement analysis
The statement analysis is refers to takes the basis and the beginning by the financial reporting and other material, uses the special method, system analysis and the appraisal enterprise"s past and present"s management performance, the financial situation and the change, the goal will be to understand the past, appraisal now, the forecast future, helped the interest relations group improve the decision-making. The basic function of financial analysis is to transform the massive report data to the useful information for specific decision-making, reduces the uncertainty of the policy-making
Financial analysis methods Including the comparison analytic method and the factor analytic method, compared with the analytic method in financial ratio"s comparison is the most important analysis, They through the comparison of relative number, removed the enterprise size influence to cause the different comparison object establish the commeasure ability between the different time and the different profession, reflected the inner link between the essential factor in each accountant. The basic financial ratio of enterprise may divide into four kinds: Namely cash ability ratio, asset management ratio, debt ratio and profit ability ratio. The different financial ratio is playing the different role in enterprise"s financial control.
1.1 Cash ability ratio
Mainly has the current ratio and the quick ratio, through to these ratio"s computation and
the analysis, with appraises the enterprise realization ability and the reflection enterprise"s short-term credit capacity, it will be decided in how many cash current assets the enterprise may transform in the near future into.
1.2 Asset management ratio
Including business cycle, goods in stock cycling rate, account receivable cycling rate, current assets cycling rate and total assets cycling rate. These ratios are important financial ratios to use for to weigh enterprise assets managerial effectiveness .
1.3 Debt ratio
Mainly includes the property ratio of debt to net worth, the equity ratio, the visible net worth debt rate and the interest multiple has attained. To calculates these ratios through the report form , then analyze the related data between the rights and interests and the property relations, analysis inner link between the different rights and interests, with appraises capacity of enterprise"s long-term credit.
2. In the statement analysis exist question
2.1 The statement analysis staffs exist limitation
one side , the statement analysis staffs analysis ability existence difference. As a result of the statement analysis personnel"s professional quality and ability level existence difference, the different analysis staffs grasp the degree to be different in statement analysis"s correlation theories, the analysis method and the explanation financial reporting and so on various aspects knowledge, cause it to analyze the target computed result the understanding and the understanding have the difference, this will affect the result the statement analysis inevitably. On the other hand, when carries on the statement analysis, but also has the possibility artificial operation analysis target. Through uses the different computational method to obtain the different analysis target, achieves the goal to plasters the enterprise operating results
2.2 Statement analysis method existence limitation
The statement analysis method includes the comparison analytic method, the ratio
analytic method, the tendency analytic method as well as the factor analytic method and so on, these methods have its superiority respectively, but simultaneously also has the limitation.
2.2.1 Compared with analytic method
Because situation varies between the different enterprise,. during the identical enterprise"s different time, when comparative analysis its data will lack the commeasure ability unavoidably.
2.2.2 Ratio analytic method
The financial ratio is the relative number which compares by two related projects obtains,
in fact affects this ratio the factor to have many, cannot just use two projects to express merely, when analyzes weighs comprehensively with difficulty.
2.2.3 Tendency analytic method
This is result which with the enterprise the previous year longitudinal comparison,
obtained the trend of development was take the previous year as the reference, however past condition was not necessarily reasonable, therefore the analysis result presented the deviation unavoidably.
2.2.4 factor analytic method.
When with this method to Carry on the analysis, must pay attention to the analysis the relevance, the substitution, the premise hypothesis, substitution series questions and so on order, obviously its applicable scope has many limits, and needs the artificial logical judgement, thus has certain limitation.
2.3Statement analysis target existence limitation
In the present statement analysis system, mainly carries on the analysis according to the financial analysis target to enterprise"s state of operation, provides the reference for the superintendent operating decisions. But, because the report form has the limitation in the information disclosed that the aspect, causes the statement analysis comprehensively with difficulty, and the systematization. Moreover, along with development of market economy"s unceasing, the existing indicator system already could not reflect enterprise"s state of
operation comprehensively, some non-financial norm have the major impact to the enterprise not including, like the market share, the product quality and the service target, the human resources target, latent profit ability and gain continually ability target and so on. Although these targets measure and the calculation aspect in accountant also have some difficulties, but these targets are important to the enterprise management and operation decision-making"s influence day by day , if cannot promulgate fully, with difficulty reflects enterprise"s soft strength and the state of operation comprehensively.
2.4Financial reporting"s limitation
2.4.1 The present financial reporting provides the financial information main reflection the historical item has occurred, it the related future information relevance which will need with the user decision-making is low. Because the financial reporting reports the historical item, the financial analysis was examination to the past item, thus these information whenever utilized in the decision-making process, has an important supposition, namely the past is foundation forecasts future reasonable.
2.4.2 The present financial reporting main reflect the information which can use the currency measurement, but is unable to reflect important information that many pair of
business finance condition and the management performance have the major impact, like information enterprise"s personnel , transport charges source condition, market share ,and so on. But the steady principle request estimate possible loss not to estimate that the possible income, to have the possibility to be exaggerating the expense, little to count the property and the income, causes the report data not to be solid. Is precisely because the financial reporting has these limitations, thus when carry on the financial analysis, must first determine the financial reporting itself information the reliability, otherwise realizes the statement analysis goal truly with difficulty.
3. Concrete countermeasure suggestion
3.1 improve the financial reporting
About measure speaking of historical costs" accountant, we cannot abandon completely, but must perform to improve: First, speeds up speed which the extraction amortizes, reduces the distance between historical costs and the present cost as far as possible, to the original property"s store of value, reduces enterprise"s loss; Second, implements the present cost valuation, the change tradition cost valuation method, causes the account face value to be closer to the present actual price, reduces the actual value and the realization value distance, the enhancement business finance report form authenticity.
3.2statement analysis target improvement
First, regarding the quick ratio target, every ability fast realization property strong may belong to the quick asset project, therefore may use enterprise"s monetary fund, the short-term negotiable securities, the notes receivable, the prestige good customer account receivable or the account age is smaller than 1 year account receivable, if enterprise"s product quite sells well, the cash ability is very strong, but may also add on stores goods the finished product to take the quick asset, calculates enterprise"s quick ratio target, then can weigh ability the enterprise fast realization property accurately
Next, regarding the current ratio target, may reject prepay credit cannot the realization, the prepaid expenses and the fluidity bad, and long-term unsalable but has not counted raises the goods in stock depreciation preparation the goods in stock with the bad account receivable, calculates enterprise"s current ratio, enables it reflect capacity of enterprise"s short-term accurately
Once more, regarding the cash ratio target, reflected pays in cash ability immediately, is also indicated that how target in the enterprise worst situation short-term credit capacity, to include the monetary fund and to maintain the short term investment condition the short term
investment net amount (transaction monetary assets), but rejects a short-term stock investment set of jail to transform as long-term investment in fact.
Generally speaking the importance of cash ratio is not big, because is impossible to request the enterprise reimburses the complete current liability with the cash and the
short-term securities investment, but works as when enterprise account receivable, goods in stock cash ability existence question, the cash ratio appeared is very important.
3.3 To improve statement analysis method system
3.3.1 insisted that the quantitative analysis and the qualitative analysis unify. The modern enterprise not only faces the domestic environment also to need to face the complicated and diversified international environment, these external environment very difficult to quota sometimes, but has the material effect to the condition of business finance report form and the management performance, for instance fiscal statement extraneous
information and so on. Therefore, we need to analysis foundation in quantitative, must make the qualitative judgment, must display personnel"s rich experience and the quantity fully
calculates after two aspects precisely the functions, both interaction may enable the statement analysis to achieve the optimization, reflects the real situation well, obtains the useful information for policy-making.
3.3.2 insisted that the dynamic analysis and the vertical analysis unify.
We saw the information paper, specially the financial reporting material generally was the static which reflect enterprise past or the historical operating condition, but enterprise"s production operation service and the financial operation is a dynamic developing process, must therefore carry on the dynamic analysis, in the foundation of understanding in the past situation, to analysis current situation"s possible result to have certain help to the appropriate forecast enterprise in the future .
3.3.3 insisted that analyzes and the generalized analysis individually unifies.
Must look at the question comprehensively, not only saw one-sidedly isolated individual financial norm Gao Yu is low, draws good and the bad conclusion. The financial norm value has the relativity, the identical target value reflects the different question in the different situation, will draw the opposite conclusion. For instance, in the property utilization
efficiency"s account receivable cycling rate target is higher, on the one hand the reflection enterprise average debt collection time is shorter, account receivable"s reclamation is quicker, the debt collection efficiency is high, the quality is good; But on the other hand also possibly is because enterprise"s credit policy is too strict is the result, this will also bring the negative influence to the enterprise, will lose the partial opportunity cost, will cause the market share
drop and so on. Therefore, when carry on the financial analysis and the appraisal, the single target cannot show the question, must act according to some target the influence which possibly produces to other aspects to carry on the generalized analysis, can draw the correct conclusion.
In brief, the financial analysis is to the enterprise omni-directional, system"s analysis, must consider that each kind of possibility the influencing factor, removes various factors to the fiscal statement influence, only then can achieve the financial analysis like the goal, meets all quarters related benefit need.
3.4. Improve the statement analysis staffs’ overall quality
In the statement analysis process, the financial analysis staff played the vital role. The management should improve the statement analysis personnel"s overall quality
comprehensively from the following several aspect manpower:
3.4.1 takes seriously to business finance analysis staffs" education training, strengthens its financial accounting, the economic, statistics, the business management and the market marketing and so on various disciplines study, improves their comprehensive professional quality, enables its to explain the report form comprehensively, and makes the correct judgment according to the statement analysis result, makes the analysis staffs to enhance gradually in the work to the question analysis ability and judgment ability.
3.4.2 Encourages the financial analysis staff to grasp each financial analysis software and the analysis tool skills, during enhancement working efficiency, assists it to obtain the correct analysis result.
3.4.3 Strengthens accountant the occupational ethics education, sets up the correct analysis idea, provides the real reliable reference for the enterprise superintendent"s management investment decision.推荐访问:英文版 我见 财务 报表分析 财务报表分析11版答案 财务报表分析课后案例