摘要
财务分析程序与方法是进行财务分析的关键。目前 ,在财务分析理论与实务中介绍及应用的财务分析程序与方法有许多。本文在研究国内外财务分析程序与方法的基础上 ,从财务分析的基本目标与作用出发 ,重新构建了适应市场经济需要的财务分析程序与方法。该程序包括四个阶段十个步骤 ,具体方法包括战略分析、会计分析、财务分析、综合分析、综合评价等。新的财务分析程序与方法的构建 ,对完善财务分析学科体系 。
Financial analysis procedures and methods are key to financial analysis. At present, there are quite a lot of introductions and applications of financial analysis procedures in the theory and practice of financial analysis. On the basis of studies of financial analysis procedures and methods from home and abroad, this article undertakes to reconstruct financial analysis procedures and methods that are appropriate to the needs of market economy from the perspective of basic objectives and functions of financial analysis. These procedures are composed of ten steps in four stages, which consist of strategic analysis, accounting analysis, financial analysis, comprehensive analysis, and comprehensive appraisal, etc. The construction of the new financial analysis procedures and methods plays a significant role in perfecting the scientific system of financial analysis and guiding financial analysis practice.
出处
《求是学刊》
CSSCI
北大核心
2002年第4期53-56,共4页
Seeking Truth
关键词
财务分析
程序
方法
financial analysis
procedure
method
