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随着企业发展环境的变化,财务分析工作已变得越来越重要,但从现实情况看,企业财务分析工作中仍有许多值得改进的地方,主要表现在分析内容、分析依据、分析方法和分析组织等方面。一、关于财务分析内容财务分析习惯上被等同于财务报表分析或会计报表分析,其在内容上通常包括偿债能力分析、资产营运能力分析、
As the development environment of enterprises changes, the work of financial analysis has become more and more important. However, from the realistic point of view, there are still many areas worth improvement in the financial analysis of enterprises, which are mainly reflected in the content of analysis, the basis of analysis, the method of analysis and Analysis of organizations and so on. First, on the contents of financial analysis Financial analysis is customarily equivalent to the financial statements or financial statements analysis, which usually includes content in the solvency analysis, analysis of asset operating capacity,