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.
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。
In system planning, the method and framework of Financial Statements Analysis is studied, then it gives a system target and an overall plan with the existing research.
在系统规划中，研究了财务报表分析的方法和体系，结合现有研究成果，对系统进行了目标定位和总体规划。
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