摘要:許多的中小企業在構建財務報表分析體系時，生搬硬套傳統的企業財務報表分析體系，并對其照本宣科地進行分析，導致財務報表分析體系的實用性不高，無法發揮其重要的作用。

　　　本文在遵循研究的目的和意義背景下，綜合國內外研究現狀與發展趨勢，從中小企業發展的現狀出發，闡述中小企業的財務困境，探討目前中小企業財務報表分析體系的構建問題，并以深圳富安娜家居用品股份有限公司為例，深入分析其應對措施，旨在引導分析者全面合理地構建財務報表分析體系，并真正發揮財務報表的意義作用，使企業謀求更持續更長遠的發展。

關鍵詞：中小企業；財務報表；分析體系；構建問題；應對措施

Abstract:When many small and medium sized enterprises constructing the system of financial statement analysis, they apply mechanically the traditional enterprise system of financial statement analysis, and the repeatedly analysize what the books say, leading to a not high availability of the financial statement analysis system and  makes it be unable to play its important role.

　　　In this paper, according to the purpose and significance of the research background, synthesize domestic and foreign research and development trends, from the small and medium-sized enterprise development present situation, elaborating the medium-sized and small enterprises financial predicament, discussing the present small and medium-sized enterprise financial statement analysis system's problem in construction. Moreover, to take Shenzhen Fu Anna furniture supplies limited company as an example, deeply analysizing of its Countermeasures, which in order to guide the analysts to construct a system of financial statement analysis comprehensively and reasonally, making a financial statement play its  significance of the role, which leads to the enterprise to seek a more continues and long-term development.

Key Words: Small And Medium-sized Enterprises； Financial Statements；Analysis System；Construction Problems；Counter Measures

　　　構建中小企業財務報表分析體系，應當從企業的發展現狀出發，并針對其財務困境，探討目前企業財務報表分析體系的構建問題，并采取相應的對策措施，對中小企業的經營環境以及財務報表數據進行多視角、多層次的綜合研究，有效地對日益復雜的中小企業財務情況進行全面、深入的解讀，從而提高財務報表分析的質量，真正發揮財務報表分析的作用，為使用者達到其分析的目的，而提供重要的決策依據。