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完善现行的财务指标体系,全面反映企业的财务状况,是有效开展企业财务分析和科学进行财务评价的基础。我们通过总结一年来的企业财务分析和评价的实践情况,认为我国的财务指标体系应该包括以下五个方面。一、企业财务结构的评价指标企业财务分析首先要对企业的财务结构进行总体分析,从总体上了解和评价企业财务结构是否健全,企业资源配置是否合理,企业财务安全性、平衡性的高低,企业经济能力的大小,以及企业偿债能力的的大小和强弱。其主要指标包括:1、资产负债率资产负债率=负债总额/资产总额×
Perfecting the current financial index system and comprehensively reflecting the financial status of the company is the basis for effectively carrying out financial analysis and scientific financial evaluation of the company. By summarizing the practice of corporate financial analysis and evaluation over the past year, we believe that China’s financial indicator system should include the following five aspects. I. Evaluation Indicators of Corporate Financial Structure First, the company’s financial analysis must carry out an overall analysis of the financial structure of the company, to understand and evaluate on the whole whether the corporate financial structure is sound, whether the allocation of corporate resources is reasonable, and whether the enterprise’s financial security or balance is high or low. The size of the enterprise’s economic capacity and the size and strength of the company’s solvency. Its main indicators include: 1. Asset-liability ratio Asset-liability ratio = total liabilities / total assets ×