Research on Limitations of Financial Statement Analysis: Based on Data of Listed Companies

摘要

This paper starts from four aspects in assets, profits, the timeliness of financial statements and the authenticity of financial data to study the limitations of financial statement analysis by using the case data of listed company. It puts forward to strengthen the theoretical knowledge study of financial analysis, combine the non-financial information analysis of enterprises, reasonably adjust the data of financial statements, shorten the interval time and information gap period of financial statement information disclosure, and strengthen the supervision and self-discipline of financial statements to deal with the limitations of financial statement analysis.