激烈的市场竞争环境下,对企业综合实力提出更高的要求,而能够反映企业实力的主要表现在财务报表层面,从当前大多企业财务报表分析现状看,取得的成效并不理想,无论在报表自身或分析方法上都有一定局限性,更无从谈及利用财务报表达到信息披露目的,为决策者提供信息参考。本次研究将对当前企业财务报表分析现状与相关的完善建议进行分析。 In the fierce market competition environment, the overall strength of the enterprise to put forward higher requirements, and to reflect the strength of the company’s main performance at the financial statements level, from the current status of most corporate financial statements analysis, the results achieved are not satisfactory, both in the report There are some limitations on its own or in its analytical methods. It can not even talk about the use of financial statements to achieve the purpose of information disclosure and provide decision makers with informational references. This study will analyze the current status of corporate financial statements and related recommendations for improvement.