财务报表作为财务管理的最终劳动成果,实施财务报表分析,能为企业经营活动及投资决策提供参考依据,辅助企业管理层作出正确决策,以提高企业的经营管理质量,但在企业财务报表分析方面还存在一些局限性问题,本文在财务报表分析及其常用方法的介绍下,对其局限性问题进行了分析,并探讨了相应的解决对策,确保财务报表分析充分发挥自身作用。 Financial statements as the final result of financial management, the implementation of financial statements analysis, for business activities and investment decision-making to provide a reference to assist business management to make the right decisions to improve the quality of business management, but in the financial statements of the enterprise analysis There are still some limitations. This paper analyzes the limitations of the financial statements analysis and its common methods, and discusses the corresponding countermeasures to ensure that the financial statements analysis to give full play to their role.