2011年自学考试《质量管理学》考点笔记第十章（2011 self study examination quality management examination notes tenth chapters）.doc

2011年自学考试《质量管理学》考点笔记第十章（2011 self study examination quality management examination notes tenth chapters） 2011 self-study examination of quality management test notes in Chapter tenth The tenth chapter of financial analysis The significance and requirements of financial analysis: 1, financial analysis: financial analysis is a complex scientific and meticulous management work, to carry out financial analysis has important significance: To carry out financial analysis for business managers to make decisions and improve the operation and management; How to carry out financial analysis to the investment decisions of investors and creditors to develop credit policy; The government departments to carry out financial analysis of the national tax authorities to strengthen tax administration work and correct macro-control. 2, financial analysis requirements: 1 on the basis of financial analysis information should be true and reliable; The method of financial analysis according to the correct choice of the purpose of financial analysis; According to changes in the number of financial indicators comprehensive evaluation of enterprise financial situation and operating results. Two, financial analysis: 1, comparative analysis: the index evaluation standard: the absolute standard; The industry standard; The target standard; The history of standard. We pay attention to the problem: The actual financial index and standard index calculation caliber must be consistent; The actual financial index and standard time tolerance must be consistent; The calculation method of the actual financial index and standard index must be consistent; The absolute number and relative number index comparison index must at the same time. 2, ratio analysis: financial ratios related ratio, structure ratio and dynamic ratio. The correlation ratio refers to the ratio of two related values during the same period in the financial statements. The structure ratio: refers to the ratio of individual items in the fi