试论现行财务分析的局限性

摘要

As the company's core operation source: finance, only to grasp the processes of enterprise's operation, sum up the past experiences, and predict its future trends, can undoubtedly become the basis of information users to make decisions. This article will analyze the framework of present financial analysis and find out the limitations, so that users can make further analysis according to its insufficient, finally make the right decision.%作为企业的核心运作源泉财务,只有很好的把握企业运作过程,并总结过去经济活动经验,预测其未来走向,对信息使用者来说无疑是作出决策的根据.文章将从对现行财务分析的框架进行剖析,找出其局限性,以便信息使用者能根据其不足作进一步分析,最终做出正确的决策判断.