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1、会计报表分析中存在的问题及改进方法摘要随着我国经济市场化和国际经济一体化进程的加快，企业面临的竞争将更加激烈，竞争的领域和方式也日益呈现多元化。面对白热化的市场竞争和一个公开透明、高质量的会计信息体系作支撑的我国新企业会计准则的颁布实施，会计报表越来越具有参考价值。而会计报表分析通过专门的会计分析工具和方法评价企业会计状况的优劣和经营管理水平的高低，越来越具有揭示企业存在的问题，为报表使用人进行决策和改善管理提供可靠的依据，从而促进资产有效利用，推动产业升级，规避无效投资和资金浪费等作用。但现行企业的会计报表、会计分析指标以及会计分析方法等存在一定的局限性
2、，会计报表分析的作用并没有完全发挥出来，这使得企业会计分析和评价有失客观。为了帮助信息使用者有效的利用会计报表分析做出正确的决策，本文就对影响企业会计分析发挥作用的各个角度进行一些探讨，并对会计报表分析存在的问题提出相应的解决策略和看法。关键词会计报表分析问题改进AnalysisofaccountingstatementsProblemsand5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackbone
3、oftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieveImprovementABSTRACTThemarketeconomyandinternationaleconomicintegrationprocesshasaccelerated,enterpriseswillfacethecompetitionwillbecomemoreintensecompetitionintheareaa
4、ndisincreasinglyhasbecomemorediversified.Facedwithintensemarketcompetitionandanopenandtransparent,highqualityofaccountinginformationsystemtosupportthenewaccountingstandardsofthepromulgationandimplementationofaccountinghasincreasinglybecomeareferencevalue.Thefinancialstatementsanal
5、ysisbythespecialaccountinganalysistoolsandmethodstoevaluatethemeritsanddemeritsaccountingsituationandmanagementlevelofthepeople,moreandmorecompanieshaverevealedtheproblem,useofthestatementsinpolicymakingandimprovemanagementofthereliablebasissoastopromoteeffectiveutilizationofasset
6、sandtopromoteindustrialupgrading,andavoidwastingresourcesandinefficient.However,theexistingenterprises,accounting,accountinganalysisindicatorsandaccountingmethodsofanalysis,therearecertainlimitations,accountinganalysisoftheroleandnotfullyrealized,theaccountinganalysisandevaluation
7、mixedobjective.Inordertohelpuserseffectiveuseofaccountinganalysismakecorrectdecisions,thearticleintheaffectedenterprisesaccountinganalysisworkoftheperspectiveofastudy,andtheaccountinganalysisofexistinglimitationsonappropriatewaystoimprove.Keywordsanalysisofaccounting,statements,on
8、theimprovement5.1-9,,services,and
