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.

• 本文通过对研究与财务报告分析相关的若干互动因素及其影响，探讨财务报告分析存在的缺陷、所处的理论环境和现状。