试论企业财务分析评价指标体系

在市场经济条件下,企业财务分析无论是对投资者的投资政策,还是对企业理财者的理财效率,都具有十分重要的意义。作者通过分析,指出了现行财务评价体系的缺陷,提出应按照市场经济要求、企业管理的内在规律和国际惯例设计建立科学严谨的财务指标体系,并具体说明了五大类适合市场经济要求的企业财务评价指标。同时,强调财务分析指标体系的内在相关性及其正确运用程序。

On Index System of Enterprise Financial Analysis And Evaluation

In market economy,enterprise financial analysis play a very important role forth to investment policy-making and to efficiency of managing financial affairs.Through analysing the authors point out the drawback of present financial evaluation system,According to the request of market economy the inherent laws of enterprise management and the international practice,they put forward that we should establish well-knit financial index system futhermore,they give us five kinds of applicable financial evaluation index while they have emphasized the inherent relationship of these index and their correct using procedure.