财务报表比率分析法的局限性及改进策略
摘 要
在复杂多变的商业环境中，财务报表比率分析法作为企业财务管理的重要工具，被广泛用于评估企业的财务状况、经营成果及盈利能力。本文首先阐述了财务报表比率分析法的定义与分类，介绍了其在企业财务管理中的应用情况。随后，文章深入分析了财务报表比率分析法的四大局限性：数据可靠性问题导致信息失真；缺乏明确评估标准使得比较和判断变得困难等。针对这些局限性，本文提出了相应的改进策略，包括加强数据审核和引入第三方审计以提高数据可靠性，制定行业标准和构建综合指标体系以建立明确评估标准，引入非财务指标和构建综合评估体系以纳入非财务因素，以及应用趋势分析和加强风险管理以引入动态分析。这些策略的实施将有助于提升财务报表比率分析法的准确性和有效性，为企业财务管理提供更加全面、深入的洞见。
关键词：财务报表比率分析；局限性；数据可靠性
LIMITATIONS AND IMPROVEMENT STRATEGIES OF THE FINANCIAL STATEMENT RATIO ANALYSIS METHOD
ABSTRACT
In the complex and changeable business environment, the financial statement ratio analysis method, as an important tool for enterprise financial management, is widely used to evaluate the financial situation, operating results and profitability of enterprises. This paper first expounds the definition and classification of financial statement ratio analysis method, and introduces its application in enterprise financial management. Subsequently, the article analyzes the four limitations of the ratio analysis of financial statements: data reliability problems cause information distortion; the lack of clear evaluation criteria makes comparison and judgment difficult. In view of these limitations, this paper puts forward corresponding improvement strategies, including strengthening data audit and introducing third-party audit to improve data reliability, formulate industry standards and build comprehensive index system to establish clear evaluation standards, introducing non-financial indicators and build comprehensive evaluation system to include non-financial factors, and apply trend analysis and strengthen risk management to introduce dynamic analysis. The implementation of these strategies will help to improve the accuracy and effectiveness of the financial statement ratio analysis method, and provide more comprehensive and in-depth insights for enterprise financial management.
KEY WORDS：Analysis of financial statements; limitations; data reliability
目 录
摘 要 I
ABSTRACT II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
第2章 财务报表比率分析法概述 3
2.1 财务报表比率分析法的定义与分类 3
2.2 财务报表比率分析法的应用 3
第3章 财务报表比率分析法的局限性分析 4
3.1 数据可靠性的局限 4
3.2 缺乏明确标准的局限 4
3.3 忽略非财务因素的局限 4
3.4 静态分析的局限 4
第4章 财务报表比率分析法的改进策略 5
4.1 提高数据可靠性的策略 5
4.2 建立明确评估标准的策略 5
4.3 纳入非财务因素的策略 5
4.4 引入动态分析的策略 6
第5章 结论 7
参考文献 8
致 谢 9
