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传统的财务报表分析教学中,主要分析单个年度的财务比率分析、不同时期的比较分析以及与同业之间的比较,其缺陷在于未能将报表内容与企业管理实际紧密结合。本文超越传统财务比率分析的教学视角,将企业扩张、竞争力、风险等各项活动与财务报表的外在表现相联系,以管理的视角对财务报表进行深入剖析,使财务报表分析的教学更为深入、有效。
The traditional teaching of financial statements analysis, the main analysis of a single annual financial ratio analysis, comparative analysis of different periods and comparison with their peers, the drawback is the failure to report the content and the actual business management closely. This article goes beyond the teaching angle of view of traditional financial ratio analysis and links the activities of enterprise expansion, competitiveness and risk with the external manifestation of financial statements. The article analyzes the financial statements in a management perspective and makes the teaching of financial statements analysis For in-depth, effective.