摘要
财务报表的比率分析法具有抽象性、历史成本导向性、账面导向性和过去化导向性等内生缺陷,从而提出了以分析人员为本,将比率分析与审阅分析相结合、财务分析与非财务分析相结合,进行面向市场、面向未来的财务分析等解决比率分析方法局限性的若干策略。
The abstract character,historical cost,book value and past informatio n is shortcoming of ration ana-lytical method financial statement s,the thesis provides some counterm easures to above problem,for exampl e,in-tegrate ration analysis and reading analysis,financial analysis and non-financial analysis,operate financial ration analysis based on people,market and future.
出处
《科技进步与对策》
北大核心
2002年第4期120-121,共2页
Science & Technology Progress and Policy
