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本文以江铃汽车2009年年报数据为基础,进行经营项目与金融项目的划分研究。经营项目与金融项目的划分是改进财务分析体系最基础的工作,只有划分合理,才能得出高质量的财务分析数据。
Based on the data of Jiangling Motors’ 2009 annual report, this paper studies the division of operating projects and financial projects. The division of operating projects and financial projects is the most basic work to improve the financial analysis system. Only when the division is reasonable can we get high-quality financial analysis data.