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《财会通讯》1989年第4期,发表了张忍干《建立会计分析报表体系的设想》一文。细读之后,深感财务分析确实重要,文章提出的8张分析报表格式也很有参考价值。但我认为,用一种分析报表体系是不能代替财务分析的。这是因为:(1)企业经济效益的好坏,资金占用的多少,受到各种因素的影响,用填空、填表的形式很难把问题分析清楚。(2)企业的经营情况,各个时期都有其特点。财务分析
In the 4th issue of the “Accounting Newsletter” in 1989, Zhang Tonggan’s article “Imagination for establishing an accounting analysis report system” was published. After careful reading, I feel deeply that the financial analysis is really important. The format of the 8 analysis reports put forward by the article is also of great reference value. However, I believe that using an analytical reporting system cannot replace financial analysis. This is because: (1) The quality of the company’s economic results and the amount of funds it occupies are affected by various factors. It is difficult to analyze problems clearly by filling in the blanks and completing forms. (2) The business operation of the company has its own characteristics in each period. financial analysis