会计论文-完善中小企业财务分析指标体系建议和对策.docxVIP

摘要企业财务分析指标体系作为企业财务分析的重要资源，为企业决策者提供财务分析数据资料，做出科学的决策，把握正确的企业发展方向，实现经济效益最大化的目标，发挥了支撑和保障作用。随着信息时代的到来，企业发展瞬息万变，日新月异，行业之间以及企业之间的竞争日趋激烈化，企业利益相关者对信息需求提出了更高的要求。只有通过这些财务指标全面的了解企业财务状况、经营成果和现金流量，才能更好的了解企业现今的发展状况，有利于为企业将来的发展方向做出正确的决策。因此，充实和完善适应现代经济发展需求的企业财务分析指标体系就显现出紧迫性和必要性。财务分析指标是以简明的形式,以数据为语言,来传达财务信息并说明财务活动情况和结果。在此建立的财务指标与国家考核企业工作规定的财务指标是不同的。涉及到企业财务活动较广的范围,包含的指标数目多,而国家规定的考核指标则是抓住重点,有选择地规定一些指标,分为外部分析指标体系及内部分析指标体系。然而，对于现今企业经营活动日益繁多且复杂，如若要全面，真实的了解企业财务状况和经营成果，除了根据财务报表各项目来计算指标进行分析，还要对于其他关于企业经济活动的资料进行分析比较。在当今信息时代，信息使用者的需求也随之发生了较大变化，使现行财务报告体系的局限性日益显现，据此分析产生的财务分析指标的效用很难满足信息使用者的需求。文章对此进行了综合分析，指出企业要在激烈的竞争中有所发展，就要重视企业的财务分析，建立建全适合现代经济需求的企业财务分析指标体系。　【关键词】财务分析指标；局限性；途径；对策；AbstracttheEnterprise financial analysis index system for enterprise financial analysis of important resources for enterprises to policymakers provide financial analysis data, make scientific decision, hold the right enterprise development direction, to realize the economic benefit maximization, has played the support and assurance role. With the advent of the information age, the enterprise develops fast changing, the changing, Industry and between the increasingly fierce competition between enterprises, enterprise stakeholders of information demand put forward higher request. Only through these financial indexes and comprehensive understanding of enterprise financial position, operating results and cash flow, to get a better understanding of business today, the development situation of enterprise is good for the future direction of making the right decision. Therefore, enrich and perfect fit modern economic development needs of enterprise financial analysis index system will reveal urgency and necessity.Financial analysis index is concise form, in order to convey data for language, financial information and explain the financial activities and results. In the establishment of financial indicators and national examination enterprise working regulations of financial indicators are different. Involves to the enterprise fina