在经济飞速发展的今天,会计报表使用者范围也越来越广泛,如何正确阅读会计报表,也成为当前急需解决的重要问题。本文通过对会计报表局限性的分析,提出阅读会计报表应注意的问题,论述了对报表阅读者误导因素防范的措施,提高了阅读会计报表的正确性。 In today’s rapid economic development, the scope of the users of accounting reports is also becoming more and more widespread. How to read the accounting statements correctly has also become an important issue urgently needed to be solved. By analyzing the limitation of accounting statements, this paper puts forward the problems that should be paid attention to when reading accounting statements, discusses the measures to prevent misleading factors of report readers, and improves the correctness of reading accounting statements.