文章首先从财务报表自身方面、财务报表分析方式方面、财务报表分析完备性方面三个方面入手,对财务报表分析存在的主要问题进行解析,并以此为依据,提出财务报表分析改进措施。希望通过本文的阐述,可以给信托公司财务尽职调查中的财务分析工作提供参考。 First of all, the article starts with three aspects: the financial statements themselves, the analysis methods of financial statements, and the completeness of the financial statements analysis, and analyzes the main problems existing in the financial statements analysis. Based on the analysis, the paper proposes the measures to improve the financial statements. Hope that through the elaboration of this article, we can provide reference to the financial analysis in the financial due diligence of trust companies.