摘要：市场经济正在不断完善和发展，财务报表分析作为一项系统性、全面综合性分析企业财务状况的手段被广泛关注。作为市场经济活动中必不可少的组成部分，财务报表分析在上市公司生产经营活动中起着重要作用，通过财务报表可以看出不同时期企业的财务情况，经营绩效及未来发展方向等重要信息，为信息使用者进行投资决策提供了重要依据，因此越来越受到相关利益者的关注和重视。但由于社会经济等各种主客观因素的影响，财务报表分析仍存在许多问题和不足，不能完全满足报表使用者的需要。本文从三个方面阐述了上市公司财务报表分析的基本内涵，对报表分析进行了深刻的了解和剖析，并就上市公司财务报表分析工作中存在的局限性进行论述，就此提出相关改进措施和方法。

关键词：财务报表分析；局限性；改进措施

On the Analysis of Listed Companies' Financial Statements

Abstract: With the continuous development of market economy, financial statement analysis has been widely concerned as a systematic and comprehensive means for comprehensive analysis of corporate financial status. As an indispensable part of market economic activities, the analysis of financial statements makes an important part in the production and operation activities of listed companies. Through the financial statements, it can be seen that the financial status, business performance and future development direction of the company are important information. It provides an important basis for users to make investment decisions, and is therefore increasingly concerned and valued by relevant stakeholders. However, due to the influence of various subjective and objective factors such as social economy, there are still many problems and deficiencies in the analysis of financial statements, which cannot fully satisfy the needs of users of the report. This article elaborates the basic connotation of the analysis of the financial statements of listed companies from three aspects, makes a profound understanding and analysis of the report analysis, discusses the limitations of the financial statement analysis of listed companies, and proposes related suggestions for improvement.

Keywords: financial statement analysis; analysis method; limitations; improvement measures

目 录

一、 绪论...................................................................................................................................... 1

二、上市公司财务报表分析的基本内涵 ...............................................................................2

（一）上市公司财务报表分析的内容和步骤..............................................................2

1、上市公司财务报表分析的内容..................................................................................2

2、上市公司财务报表分析的步骤..................................................................................3

（二）上市公司财务报表分析的作用...........................................................................4

1、有利于上市公司加强自身管理..................................................................................4

2、有利于政府实施监管.....................................................................................................4

3、有利于报表信息使用者进行正确决策.....................................................................4

（三）上市公司财务报表分析方法................................................................................5

1、趋势分析法.......................................................................................................................5

2、比率分析法......................................................................................................................5