摘要面对当前国际一体化市场经济的形成与发展，企业由于当前财务报表的分析存在着一定的局限性，致使其分析结果存在着一定的偏差，从而无法应对剧烈的市场变化，而如何改进优化财务报表分析无疑成为了相关利益者所面临的一大挑战。本文首先对当前国内外财务报表分析的现状进行了综述，然后对财务报表分析的相关理论进行了研究，从而为本文的研究奠定了一定的理论基础。并在此基础上以万科公司为案例，对其财务报表进行了详细的分析与解读，再次指出当前万科公司的财务报表分析的局限性与弊端，最后结合所存在的局限性与问题，提出对策，以供其它的上市公司进行参考借鉴。关键词：局限性；研究；万科公司；优化；对策1The Limitations of Financial Statement Analysis and Research to Improve Countermeasures——Take Vanke Company as an ExampleAbstractFacing the current international integration the formation and development of market economy, and the establishment of modern enterprise system, the enterprise organization form and activity field is constantly changing, the enterprise's financial activities become very complex, the simple data analysis from the financial statements cannot be concluded that substantial structure, based on the principle of financial statements, combining with the actual condition choose appropriate analysis method, to find the most scientific decision-making. However, because there are some limitations of the current financial statements analysis, leading to the analysis result, there is a certain deviation on the current financial statements and how to analysis the limitations of effective improvement measures, become one of the biggest challenges faced by stakeholders. In this paper, first of all, the current of financial statement analysis at home and abroad were summarized, and then studied the relevant theories of financial statement analysis, and on this basis to vanke company as a case, the carried on the detail...
