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新财会制度实施后,如何搞好财务分析,是我国财会人员面临的新问题。目前企业的财务分析,普遍存在以下问题:一是对财务分析不重视;二是分析停留在旧的传统观念和方法上。本文就财会制度改革后,财务分析的内容、常用指标、原则、方法等进行一些探讨,借以抛砖引玉。 1、财务分析的内容和常用指标。《企业财务通则》和行业财务制度规定,评价、总结、考核企业财务状况和经营成果的指标有偿债能力指标、营运能力指标和盈利能力指标。对这三种能力的评价和分析是企业财务分析的主要内容。反映这三种能力的指标很多,如:反映偿债能力的指标有:营运资金的流动比率、速动比率,资产负债率,资产所有者权益比率,负债净权益比
After the implementation of the new financial and accounting system, how to do a good job in financial analysis is a new problem faced by our accounting staff. At present, the financial analysis of enterprises generally has the following problems: First, it does not attach importance to financial analysis; second, analysis stays in the old traditional concepts and methods. This article discusses the contents of the financial analysis, common indicators, principles, and methods after the reform of the accounting system, in order to attract valuable comments. 1, the contents of financial analysis and commonly used indicators. The “General Principles of Corporate Finance” and the industry’s financial system stipulate that the indicators for evaluating, summarizing, and assessing the financial status and operating results of enterprises are the solvency indicators, operating capability indicators, and profitability indicators. The evaluation and analysis of these three capabilities are the main content of the company’s financial analysis. There are many indicators that reflect these three kinds of capabilities. For example, the indicators that reflect solvency are: current ratio of working capital, quick ratio, asset-liability ratio, asset owner’s equity ratio, net debt-to-equity ratio.