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商业企业财务分析是对商业企业财务状况及其成果的分析、比较和评价。商业企业财务分析指标体系,是指商业企业开展财务分析所必须的若干经济指标的有机整体。为保证商业企业财务分析质量,使财务分析结果如实地反映商业企业经营状况和经营业绩,必须建立科学、合理的财务分析指标体系。一、建立商业企业财务分析指标体系须考虑的几个问题 (一)要以提高企业经济效益为出发点。经济效益是企业经营成果与经营耗费或占用的对比。经济体制改革以来,提高经济效益已成为企业经营管理活动的中心环节,作为企业经营管理重要手段的财务分析也必
The financial analysis of commercial enterprises is the analysis, comparison and evaluation of the financial status and results of commercial enterprises. The financial analysis index system of a commercial enterprise refers to the organic whole of several economic indicators necessary for commercial enterprises to carry out financial analysis. In order to ensure the quality of commercial enterprise financial analysis and make the financial analysis results faithfully reflect the business conditions and business performance of commercial enterprises, a scientific and reasonable financial analysis index system must be established. I. Several Issues to Be Considered in Establishing a Financial Analysis Index System for Commercial Enterprises (1) The starting point should be to improve the economic efficiency of enterprises. Economic efficiency is the comparison between the operating results of an enterprise and its operating expenses or occupation. Since the reform of the economic system, improving economic efficiency has become a central link in the management and management activities of enterprises, and the financial analysis as an important means for the operation and management of enterprises is also necessary.