做好财务报表分析工作,可以正确评价企业的财务状况、经营成果和现金流量情况,揭示企业未来的报酬和风险;可以检查企业预算完成情况,考核经营管理人员的业绩,为建立健全合理的激励机制提供帮助。但财务报表分析也存在其局限性,本文就财务报表本身的局限性、财务报表分析方法的局限性和财务分析指标的局限性及相应对策进行探讨。 Do a good job in financial statements analysis, you can correctly evaluate the financial status of enterprises, operating results and cash flow situation, reveal the future remuneration and risk of the enterprise; can check the completion of the budget of the enterprise, evaluation of the performance of managers, in order to establish and improve the reasonable incentives Mechanism to help. However, the analysis of the financial statements also has its limitations. This article discusses the limitations of the financial statements themselves, the limitations of financial statements analysis methods and the limitations of financial analysis indicators and corresponding countermeasures.