本文在剖析现行企业财务报告局限性的前提下，提出了改进建议。
The article is based on the analysis of financial report limitations, then point out some suggestions.
会计信息失真、财务报告及财务分析指标体系的局限性，会影响财务分析的有效性，从而影响投资决策。
The distortion of accounting information, the limitation of financial report and financial analysis target system can affect the validity of financial analysis and influence investment decision.
最后通过对我国财务报告的现状分析，指出了它的局限性，并借鉴国外的改进意见，对财务报告的未来发展趋势作了展望。
Lastly, this paper makes a tendency prospect of the future development of Financial Report by virtue of the present analysis and using the foreign improvement for reference.
现行以财务资源与财务状况为重心的企业财务报告体系存在明显的局限，受到各界的激烈批评。
Focusing on financial resources and position, the existing enterprise financial statement system has obvious limitations and attracts widespread criticism.
结论主要有以下五个方面：（1）财务报告分析的内在局限性是信息供求常态的反映；
The main conclusions are drawn as follows:(1). The internal limitation of FSA is the reflection of common conditions between information demands and supplies;
结论主要有以下五个方面：（1）财务报告分析的内在局限性是信息供求常态的反映；
The main conclusions are drawn as follows:(1). The internal limitation of FSA is the reflection of common conditions between information demands and supplies;
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