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对企业的绩效、财产管理、偿债能力、现金流量进行分析时,主要重点分析以下内容:一、经营绩效分析(一)年初制定指标的完成情况。根据企业制定的年度经营计划,主要对主营业务完成情况进行分析,以检查项目是否按预定目标发展,并预测以后各期进展情况。通过对实际执行结果与预期目标比较,找出存在的差异。在与以前年度同期比较时,由于内、外环境均发生变化,时间过长可能受外界影响过多,因此收集财务资料以最近三年为妥。
When analyzing the performance, property management, solvency and cash flow of an enterprise, the following points are mainly analyzed: I. Performance Analysis (I) Completion of setting targets at the beginning of the year. According to the annual business plan formulated by the enterprise, it mainly analyzes the completion of the main business in order to check whether the project has progressed according to the intended target and predict the progress in subsequent periods. Find out the difference by comparing the actual implementation result with the expected target. As compared with the same period of the previous year, due to changes in the internal and external environment and excessive time, it may be affected by the outside world. Therefore, the collection of financial information has been completed in the recent three years.