企业财务分析与评价初探.docx

企业财务分析与评价初探 摘要 现如今整个世界的经济己经进入一体化与全球化的时代，这就意味着全世界已经成 为一个统一的大市场，处于其中的经营个体一一企业、公司所要面对的都将是日益复杂、 竞争日趋激烈的市场环境。也正是在这激烈的竞争中，市场将会越来越趋于规范，财务 分析在企业的FI常管理过程中也越发的重要。然而现在的企业财务分析在许多方面还存 在着一定的缺陷，这些缺陷严重制约了企业的发展。要想全面的了解企业的财务状况， 掌握好企业的发展方向，使企业持续稳定地发展，就必须重视对企业的财务分析。所以 得分析目前企业财务分析中存在的问题及其原因，从而找岀解决措施。 关键词：财务分析、问题、原因、措施 ABSTRACT Now the world economy has been into integration with the era of globalization, this means that the world has become a united market, in one of the business enterprise, individual—the company faced by will be increasingly complex, the increasingly fierce competition in the market environment. It was also in this fierce competition, the market will be more standard, financial analysis in the enterprise of the daily management of the process has become increasingly important. But now the enterprise financial analysis in many ways there are certain flaws that have restricted the development of the enterprise. To be a complete understanding of the enterprisers financial condition, to master the enterprise the development direction, makes enterprise steady development, it is necessary to pay much attention to the enterprises financial analysis. So have to the analysis of the current enterprise financial analysis the problems and their causes, and find a solution to the measures. Key word: Financial analysis, Problem, Reason, Measure 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark8 \o Current Document 引言 1 HYPERLINK \l bookmark16 \o Current Document 当前企业财务分析中存在的问题 1 HYPERLINK \l bookmark18 \o Current Document 2.1企业财务分析的认识方而存在问题 1 HYPERLINK \l bookmark20 \o Current Document 2.2企业财务分析的指标存在问题 2 HYPERLINK \l bookmark22 \o Current Document 2.3企业财务分析人员素质方面存在问题 2 HYPERLINK \l bookmark24 \o Current Document 2.4企业财务分析所依据的资料存在问题 3 HYPERLINK \l bookmark26 \o Current Document 2.5企业财务分析的结果在实际运用中存在问题 4 HYPERLINK \l bookmark28 \o Current Document 3企业财务分析存在问题的原因分析 4 HYPERLINK \l bookmark30 \o Current Document 1财务分析人员的素质能力决定了财务分析与评价的质量 4 HYPERLINK \l bookmark32 \o Current Document