Author(s)

Li Jiaqiang

Corresponding Author

Li Jiaqiang

Abstract

With the development and perfection of market economy system and the deepening of enterprise reform process, the requirements of financial statement analysis are getting higher and higher. Financial statements are the main sources of information for enterprise managers to understand and master the business status of enterprises. Financial statement analysis is a compulsory course for accounting majors. Through the study of the course, students are required to apply the principles and methods of financial analysis to analyze and evaluate the past financial information of the enterprise, to reflect the present situation of the financial information of the enterprise and to predict the development situation and trend of the enterprise in the future. The content and information that can express in the financial statements themselves is limited. In order to provide more valuable reference materials, we must use scientific methods to analyze the financial statements, and doing a good job of financial statement analysis can correctly evaluate the business situation and development expectations of enterprises. Based on the contents and analysis methods of financial statements, this paper analyzes the problems existing in the analysis of current financial statements, and puts forward some corresponding improvement methods in order to perfect the analysis of financial statements and provide help for the correct improvement of the function of financial statements.

Keywords

The analysis of the financial statements The method of improvement The problem