会计报表是提供宏观经济管理和徽观经济决策所必不可少的会计信息。通过分析会计报表,可以了解企业的经营业绩,评价企业的财务状况,预测企业未来的发展趋势。但是,由于会计报表本身的特殊性和局限性,以及企业经济活动的复杂性和多变性,使得会计报表在反映经济活动时,各种功能的充分发挥受到制约。这就要求我们在分析会计报表时,必须坚持具体问题具体分析的原则,注意客观因素对企业的影响,认真研究报表中提供的数据信息与实际情况不相符合的各种差异,以便更好 Accounting statements provide accounting information that is essential to macroeconomic management and economic decision-making. Through the analysis of accounting statements, you can understand the business performance of enterprises, assess the financial status of enterprises, predict the future development trend of enterprises. However, due to the particularity and limitation of the accounting statements themselves, as well as the complexity and variability of the economic activities of the enterprises, making the accounting statements reflect the economic activities, the full play of various functions is restricted. This requires us in the analysis of financial statements, we must adhere to the specific analysis of the principle of specific issues, pay attention to the impact of objective factors on the enterprise, carefully study the report provides the data and the actual situation does not match the various differences in order to better