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什么是好的财务分析呢?这主要是看需要财务分析的对象是谁:债务人、所有者、经营管理者等。对象不同,其对财务分析的需求是不同的。我们这里主要以在公司内部的管理层为需求对象来进行分析。那么,如何写出一篇让经营者感兴趣的财务分析呢?怎样提出一些对生产经营有益的合理化建议;怎样实现财务人员在企业中的应有地位;怎样有效参与并提高企业的经营管理水平。是每个财务分析人员必须面对的问题。现在的很多企业里,财务人员普遍地位不高,做出的财务分析得不到经营管理者的认可,财务人员自身没有成就感,那么怎么才能做好财务分析,笔者结合自身工作的一些感受,阐述自己的一些观点,以期抛砖引玉,请各位同行不悋赐教。
What is good financial analysis? This is mainly to see who needs the financial analysis of the object: the debtor, the owner, managers and so on. Different objects, their needs for financial analysis is different. We here mainly in the company’s management for the needs of the object to be analyzed. How to write out a financial analysis that is of interest to the operators? How to put forward some rational suggestions that are beneficial to the production and management; How to realize the due position of the financial officers in the enterprises; How to effectively participate in and improve the management level of the enterprises? . Every financial analyst must face the problem. Nowadays, in many enterprises, the general status of financial personnel is not high, the financial analysis made by them is not recognized by the managers, and the financial staffs themselves do not have a sense of achievement. So how can we do a good job of financial analysis? Describe some of their own point of view, with a view to start a discussion, please fellow fellow etiquette.