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目前有一种论调,认为企业的事后财务分析工作是“马后跑”,作用不大。从而使部分财会人员忽视事后财务分析工作。诚然,事后财务分析对报告期的生产经营管理来说,的确是“马后炮”,加之分析方法几十年一贯制,没有新的突破,通篇图表加数字,写者不愿写,看者不愿看,一提预测、决策、计划、控制,就好象事后财务分析不那么重要了。我厂对二级核算单位,要求月度写出简要的(主要是成本指标)分析,季度写出较全面的财务分析。但有的财务人员出于应付交差,列出几个主要指标完成的数字和与计划或上年同期比较的百分比,有的干脆交白卷。我认为财会工作者在新形势下,开展财务分析工作必须冲破传统的老圈子,扩大活动领域,加强事前的预测、控制工作,把财会工作渗透到产、供销各个环节中去。开展事后的财务分析,不仅是从
At present, there is a kind of argument that the company’s post-failure financial analysis work is a “backward run” and has little effect. As a result, some accounting personnel neglected the subsequent financial analysis. It is true that after-the-fact financial analysis is indeed a “postfire” for the management of production and operations during the reporting period. In addition, the analysis method has been consistently implemented for decades. There are no new breakthroughs. Throughout the charts and figures, the writers are reluctant to write. We would like to see that the predictions, decisions, plans, and controls are as if the post-financial analysis is not so important. Our factory requires a monthly (mainly cost index) analysis for the secondary accounting units and a more comprehensive financial analysis for the quarter. However, some financial staff listed the number of completion of several major indicators and the percentage of comparison with the plan or the same period of the previous year in order to cope with the difference. In my opinion, under the new circumstances, financial accounting workers must break through the traditional old circles, expand the field of activities, strengthen the prediction and control in advance, and infiltrate the finance and accounting work into all aspects of production, supply, and sales. Afterwards, financial analysis is not only from