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这里所说的“误区”,是指当前企业在开展财务分析时,存在的一些不应该出现的错误,如果不认真对待这些问题,就有可能违背开展财务分析的初衷,甚至走向反面。从我省供销社企业的情况看,存在的主要问题是:(1)不实事求是。财务分析最基本的要求是“真实”二字,然而有些企业怕税务、银行部门抓辫子,把问题掩盖起来不反映。有的本来财会人员已经反映出来的问题,领导却又去掉。也有部分企业领导从自己的业绩考核考虑,只讲成绩,不讲问题。(2)形式呆板,公式化,缺乏可读性,甚至使人看了生厌。有的分析只重数字罗列,缺乏对实际情况的分析。问题是如何造成的,主要和次要原因有哪些,讲
The “misunderstanding” mentioned here refers to some unwarranted errors that enterprises should make when conducting financial analysis. If these problems are not taken seriously, they may run counter to the original intention of conducting financial analysis. From the situation of the supply and marketing cooperatives in our province, the main problems are: (1) Not seeking truth from facts. Financial analysis of the most basic requirement is the “real” word, however, some companies are afraid of tax, banking departments catch braids to cover up the problem does not reflect. Some of the financial accounting staff have already reflected the problem, but the leadership has been removed. There are also some business leaders from their own performance evaluation considerations, only talk about performance, do not speak about the problem. (2) rigid, formal, lack of readability, or even annoying people. Some analysis only figures listed, the lack of analysis of the actual situation. How the problem is caused, what are the main and secondary causes?