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财务分析是会计核算的继续,是企业经济活动分析的一个重要组成部分。自一九七八年全国供销系统开展会计报表、财务分析同工种竞赛以来,我区各级供销社及所属企业普遍开展了财务分析工作,对提高企业管理水平起了积极作用。但是,财务分析报告的水平还很低,问題还很多。下面对几个比较突出的问题及改进意见谈谈个人的看法。 (1)编报不及时。基层社和县公司的季、年度财务分析报告一般在季、年度终了后十五至二十天陆续报送到县。县供销社一般在季、年度终了后二十五天报送到地区,个别县甚至一个月后还未报送。财务分析编报不及时的主要原因,一是对财务分析在企业管理中的重要作用认识不足,以为可有可无,甚至是多此一举。对编报目的也不明确,
Financial analysis is the continuation of accounting and is an important part of an enterprise’s economic activity analysis. Since 1978, the national supply and marketing system to carry out financial statements, financial analysis and types of competition since the supply and marketing cooperatives at all levels and their affiliated enterprises in our region conducted a general financial analysis, to improve the management level of enterprises has played a positive role. However, the level of financial analysis report is still very low and there are still many problems. Here are some of the more prominent issues and suggestions for improvement to talk about personal views. (1) preparation is not timely. Quarterly and annual financial reports of grass-roots units and county-level companies are generally submitted to the county within 15 to 20 days after the end of the year. County supply and marketing cooperatives are generally in the quarter, twenty-five days after the end of the year reported to the region, individual county has not even submitted a month later. The main reason why financial analysis is not timely is that there is not enough understanding of the important role of financial analysis in the management of an enterprise and it is considered dispensable or even excessive. The purpose of compilation is not clear,