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目前,企业实行承包经营的面不断扩大,做好承包企业的财务分析工作,对完善承包经营、深化企业改革,十分必要。承包企业财务分析的内容,主要包括资金利用效果、成本升降水平、销售和实现税利等指标的完成情况。为了全面和重点地分析问题,要求既有定性分析,又有定量分析。定性分析是指分析影响经济指标各因素的性质及其内在联系,定量分析是指对企业经济活动的数量变动进行对比分析。分析时,既要摆情况,又要用数字说明问题。同时,还要把握以下几个重点:
At present, enterprises continue to expand the scope of contracted operations, and do a good job in the financial analysis of contracted companies, and it is necessary to improve contracted management and deepen enterprise reform. The contents of the financial analysis of the contracting company mainly include the completion of the indicators such as the effectiveness of capital utilization, the level of cost reduction, sales, and the realization of taxation and profits. In order to analyze issues comprehensively and critically, both qualitative analysis and quantitative analysis are required. Qualitative analysis refers to the analysis of the nature of the various factors affecting the economic indicators and their internal links. Quantitative analysis refers to the comparative analysis of the quantitative changes in the economic activities of the company. When analyzing, it is necessary to describe the situation and figure out the problem with numbers. At the same time, we must also grasp the following key points: