财务报表分析的局限性湖南财经学院李明，张新清，黄厚清，吴玉企业外部信息使用者在使用企业提供的财务报表进行分析时，必须注意到它的某些局限性，否则就数字论数字，有时难免会得出片面的结论。本文根据国外文献，从信贷管理人员的角度介绍他们对这一问题的某些观点。... Limitations of Financial Statements Analysis Hunan University of Finance and Economics Li Ming, Zhang Xinqing, Huang Houqing, Wu Yu When using the financial statements provided by enterprises for analysis, external users of information must pay attention to some of its limitations. Otherwise, Sometimes unavoidable one-sided conclusion. Based on foreign literature, this article presents some of their views on this issue from the perspective of credit managers. ...