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工业企业财务分析工作,是企业管理的一项重要内容。但是,长期以来,这项工作又是企业管理工作中一个薄弱的环节。基层企业的不少会计人员把记帐、作财务报表看成是“硬”任务,把财务分析工作看成是“软”任务,上边不要,下边不报,属于可作可不作的工作。分析中普遍存在着定性分析多,定量分析少;空洞概念多,数据语言少的情况。同时,现行的会计报表中,财务分析需要的项目设置较少,给经济管理部门的分析工作带来了困难。为此,1986年我们对全省工业企业财务分析工作,进行了一次改革。具体做法是:(1)将会计报表中的“销售利润表”改为“销售利润计算分析
The financial analysis of industrial enterprises is an important part of business management. However, this work has been a weak link in corporate management for a long time. Many accountants in grass-roots enterprises regard accounting and financial statements as “hard” tasks, and regard financial analysis as a “soft” task. The top is not, and the bottom is not reported. It belongs to the work that can be done. There are many qualitative analysis and quantitative analysis in the analysis. There are many empty concepts and few data languages. At the same time, in the current accounting statements, there are few project settings required for financial analysis, which brings difficulties to the economic management department. For this reason, in 1986 we carried out a reform of the province’s industrial enterprise financial analysis. The specific approach is: (1) to replace the “sales profit statement” in the accounting statement with "calculated sales profit analysis