英语翻译结合企业所处的发展阶段,提出基于战略的财务报表分析的基本思路.基于行业生命周期和企业发展阶段的战略财务报表分析,

英语翻译
结合企业所处的发展阶段,提出基于战略的财务报表分析的基本思路.基于行业生命周期和企业发展阶段的战略财务报表分析,能站在报表之外看报表,对于判断企业走势,预测未来财务状况有着重要的作用和意义.,由于财务报表分析的固有局限性,报表分析者常常不能做出正确的结论,甚至是完全错误的结论.结合企业所处的发展阶段,针对报表的若干问题进行探究.目前,我国普遍采用的分析方法有比率分析法、比较分析法、趋势分析法以及项目结构分析法等,主要以比率分析法为基础,同时结合各种分析方法从企业的偿债能力、盈利能力、营运能力和发展能力等几个方面对企业的整体财务状况和经营成果作出评价；但是,鉴于财务报表本身的局限性以及分析方法和分析指标的单一性,财务分析体系需要进一步完善和发展.本文对财务报表本身的局限性以及指标分析局限性产生的原因进行了详细的阐述,并对相应的对策进行了深入的探讨,使报表使用者在利用财务分析结果时,能够克服局限性对财务报表产生的影响,客观、准确地把握企业财务状况和经营成果.

Combined with the enterprise's stage of development, the basic ideas of analysis of strategy-based financial statements. Strategic and financial statement analysis of the industry life cycle and stages of development, can stand outside of the report to see the report to judge whether an enterprise trend, predict the future financial condition plays an important role and significance. , Due to the inherent limitations of the analysis of financial statements, reports, analysts are often unable to make the right conclusions, or even completely wrong conclusions. Combined with the enterprise's stage of development for the statements of a number of issues to explore. At present, the analysis methods are widely used in China the ratio analysis, comparative analysis of France, trend analysis, and project structure analysis, mainly based on the ratio analysis method, combined with a variety of analytical methods from the solvency, profitability to evaluate the operational capacity and ability to develop aspects of the enterprise's overall financial position and operating results; However, in view of the unity of the financial statements of their own limitations, as well as analytical methods and analysis of indicators of financial analysis system needs further improvement and development. On the limitations of the financial statements and index analysis of the limitations of the causes of detailed, in-depth discussion and appropriate countermeasures, so that users of financial statements in the financial analysis results, to be able to overcome the limitations of financial impact statements, objective and accurate grasp of the corporate financial position and operating results.