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企业经济分析是企业管理的一个重要组成部分。长期以来,在传统企业经营方式和传统企业管理的理论模式的影响下,传统企业经济分析过于偏狭,拘泥于企业经济活结动束后的指标分析与评价。随着企业改革的深化,企业经营方式日趋多样化,与企业生产经营相关联的问题和因素日趋复杂化。传统企业经济分析难于系统和综合地分析企业的现实经营状况,难于满足企业的现实经营需求。为此,会计界围绕着企业经济分析的改革展开了广泛的讨论,但令人遗憾的是,迄今为止,讨论仍然局限于旧的思
Business economic analysis is an important part of business management. For a long time, under the influence of the traditional enterprise management mode and the traditional enterprise management theoretical model, the traditional enterprise economic analysis is too narrow, and it is confined to the index analysis and evaluation after the enterprise’s economic activity knots. With the deepening of enterprise reforms, business operations are increasingly diversified, and the problems and factors associated with the production and operation of companies are becoming increasingly complex. The economic analysis of traditional enterprises is difficult to systematically and comprehensively analyze the actual operating conditions of enterprises, and it is difficult to meet the actual business needs of enterprises. For this reason, the accounting profession has carried out extensive discussions around the reform of corporate economic analysis, but unfortunately, so far, the discussion is still confined to the old thinking.