The article tiies to explain the internal limitation, theoretical environment and present situation of financial statement analysis (FSA in short), by analyzing the FSA-related counteracting aspects and their influence on FSA.

 
  • 本文通過(guò)對研究與財務(wù)報告分析相關(guān)的若干互動(dòng)因素及其影響,探討財務(wù)報告分析存在的缺陷、所處的理論環(huán)境和現狀。
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