摘要:许多的中小企业在构建财务报表分析体系时，生搬硬套传统的企业财务报表分析体系，并对其照本宣科地进行分析，导致财务报表分析体系的实用性不高，无法发挥其重要的作用。

　　　本文在遵循研究的目的和意义背景下，综合国内外研究现状与发展趋势，从中小企业发展的现状出发，阐述中小企业的财务困境，探讨目前中小企业财务报表分析体系的构建问题，并以深圳富安娜家居用品股份有限公司为例，深入分析其应对措施，旨在引导分析者全面合理地构建财务报表分析体系，并真正发挥财务报表的意义作用，使企业谋求更持续更长远的发展。

关键词：中小企业；财务报表；分析体系；构建问题；应对措施

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

　　　构建中小企业财务报表分析体系，应当从企业的发展现状出发，并针对其财务困境，探讨目前企业财务报表分析体系的构建问题，并采取相应的对策措施，对中小企业的经营环境以及财务报表数据进行多视角、多层次的综合研究，有效地对日益复杂的中小企业财务情况进行全面、深入的解读，从而提高财务报表分析的质量，真正发挥财务报表分析的作用，为使用者达到其分析的目的，而提供重要的决策依据。