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随着经济全球化和信息化技术的发展,现代企业面临的市场环境和技术环境日益复杂。企业在成立初期、快速成长期、稳定成熟期及衰退期四个发展阶段的风险特征和风险防控点不同,现代财务管理日渐强调从财务分析的角度来识别风险高发领域和风险防控点。本文首先总结当前的财务分析方法和体系,并结合财务分析指标研究其对特定风险识别的作用,最后基于风险管理角度提出改善现代财务分析的对策,从而有效发挥财务分析对各类风险的识别和管理作用。
With the development of economic globalization and information technology, the market environment and technological environment that modern enterprises are facing are increasingly complicated. In the early stage of establishment, the risk characteristics and risk prevention and control points in the four stages of development, rapid growth, steady maturity and recession are different. Modern financial management increasingly emphasizes the identification of high risk areas and risk prevention and control points from the perspective of financial analysis. This paper first summarizes the current methods and systems of financial analysis, and studies its role in identifying specific risks based on financial analysis indicators. Finally, based on the risk management perspective, it proposes countermeasures to improve modern financial analysis so as to effectively bring into play the role of financial analysis in identifying and identifying various types of risks Management role.