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财务分析是高职院校财务管理的重要组成部分,建立和完善科学的财务分析体系,客观反映高职院校财务状况,是高职院校管理和发展的客观要求。随着知识经济的到来和高职院校投资主体的多元化,有必要进一步强化高职院校财务分析,完善财务分析的内容和方法,促使学校不断改进工作,提高管理水平,引导学校财务管理逐步走向良性循环的轨道。
Financial analysis is an important part of financial management in higher vocational colleges. Establishing and perfecting a scientific financial analysis system and objectively reflecting the financial status of higher vocational colleges are the objective requirements for the management and development of higher vocational colleges. With the arrival of knowledge-based economy and the diversification of investment subjects in higher vocational colleges, it is necessary to further strengthen the financial analysis of higher vocational colleges and improve the content and methods of financial analysis so as to urge the schools to continuously improve their work, improve the management level and guide the school’s financial management Gradually move towards a virtuous circle.