| 连环替代法在财务报表分析中的应用 |
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| 引用本文： | 冯超.连环替代法在财务报表分析中的应用[J].长春大学学报,2004,14(1):7-8. |
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| 作者姓名： | 冯超 |
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| 作者单位： | 长春大学计划财务处 吉林长春 130022 |
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| 摘 要： | 财务报表分析是企业财务管理的重要环节，具体分析方法可分为比较分析法和因素分析法两大类。比较分析法只能揭示差异而难以发现其原因；因素分析法则可以从数量上揭示有关因素对差异的影响程度。本文对因素分析法中的连环替代法的适用条件、要求及具体运用加以系统阐述。
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| 关 键 词： | 连环替代法 财务报表分析 企业 财务管理 因素分析法 |
| 文章编号： | 1009-3907(2004)01-0007-02 |
| 修稿时间： | 2003年10月26日 |
An application of method of serial replacement to analysis of accounting reports |
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| FENG Chao.An application of method of serial replacement to analysis of accounting reports[J].Journal of Changchun University,2004,14(1):7-8. |
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| Authors: | FENG Chao |
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| Abstract: | The analysis of accounting reports is necessary for the financial management.There are two kinds of analytic methods.One is called method of comparative analysis,the other is called method of factor analysis.The method of compariative analysis can only find the difference,while the method of factor analysis will disclose influence of some factors on the difference from quantity.In this thesis,rts applicable condition,requirement and concrete application in the method if factor analysis are systematically elaborated. |
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| Keywords: | analysis of financial report method of factor analysis method of serial replacement |
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