投资者对上市公司财务分析的局限性及改进建议

信息失真、财务分析方法及财务指标体系的局限性,会影响财务分析的有效性,从而影响投资决策。本文从投资者的角度出发,分析投资过程中财务分析的局限性,建议投资者在财务分析时,要学会识别会计信息真伪,对公开的会计信息要做适当的分析调整,选择合适的财务分析方法,优化财务分析指标体系,从而帮助投资者作出理性的投资选择。

The finance analysis limitation of the public company for the inventor and methods to improve

Information validity, the limitations of finance analysis methods and the value elements affect the validity of the result of finance analysis, which will affect the invention decision-making. This paper analyzes the limitation of finance analysis along the invention at the inventor' s view. The inventor must learn how to tell the right information from the illusive account information. The public account information must be adjusted before right analysis methods are applied with optimized elements for assessment index.