在社会主义市场经济体制下,企业在生产经营过程中往往会借助各种财务指标,例如偿债能力、生产与发展能力、盈利能力等指标,对公司的经营状况做出合理的绩效评价,在此基础上对企业未来的发展战略制定详尽的目标和规划。在这整个过程中,财务分析成为了企业财务管理不可或缺的重要组成部分。如何有效地认识企业财务分析的局限性并做出反应是我们当下应该研究的问题。 Under the socialist market economic system, enterprises often make reasonable performance evaluation on the operating conditions of the company by means of various financial indicators, such as solvency, production and development capability and profitability in the process of production and operation. Based on this, we will formulate detailed goals and plans for the future development strategy of the enterprise. Throughout this process, financial analysis has become an integral part of corporate financial management. How to effectively understand the limitations of corporate financial analysis and to respond is what we should study now.