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财务分析中的后续性分析,是指对前期分析中提出的建议和措施是否正确,以及实施情况如何,在本期分析中加以阐述和评价。财务分析工作,应按照明确的目的,有的放矢地提出问题和分析问题,提出切实可行的改进措施和建议,从而指导企业在改善经营管理和提高经济效益上发挥积极作用。而目前有些企业的财务分析工作,似乎只是一种单纯的“例行公事”,对分析中提出的建议和措施,是否认真研究、执行,却未作深入细致地调查研究。因此,有必要加强对财务分析的后续性分析。
The follow-up analysis in financial analysis refers to whether the recommendations and measures put forward in the previous analysis are correct and how it is implemented. It is explained and evaluated in the current analysis. Financial analysis work should be based on a clear purpose, targeted issues and analysis of problems, put forward practical and feasible improvement measures and recommendations, so as to guide enterprises to play an active role in improving business management and improving economic efficiency. At present, the financial analysis work of some companies seems to be only a simple “routine”, and whether the recommendations and measures put forward in the analysis are seriously studied and implemented, but they have not been investigated in detail. Therefore, it is necessary to strengthen the follow-up analysis of financial analysis.