节点文献
财务综合分析的运用
Application of the comprehensive analysis on accounting
【摘要】 财务分析的目的就是利用真实准确的财务指标报表,对企业的财务状况和经营成果进行全面综合的评价,利用评价的结果来发现企业经营管理中存在的问题,从而解决问题。着重介绍了财务综合分析的方法即杜邦体系分析法和财务比率综合评价法,并列出了我国财政部颁布实施的企业经济效益评价指标,以利于企业对自身做出准确综合评价。
【Abstract】 The aim of the accounting analysis is to evaluate the financial state and managing benefit of the enterprise by using the accurate accounting target forms. Find the problems, and solve them. This paper emphasizes the method of the accounting analysis, namely, the Dupont system analysis and accounting ratio analysis. And lists the evaluation target of the economic profit of the enterprises issued by the Ministry of Finance in order that the enterprises can make an accurate analysis of themselves.
- 【文献出处】 交通科技与经济 ,Technology and Economy in Areas of Communications , 编辑部邮箱 ,2004年03期
- 【分类号】F275
- 【被引频次】8
- 【下载频次】354