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连环替代法是根据因素之间的内在依存关系,依次测定各因素变动对经济指标变异影响的一种分析方法。实践中多运用这种方法来测算因素影响,以查明相关指标变动的原因,以明确责任,评价工作,并为提出措施、挖掘潜力、改进工作提供考核依据。连环替代分析法作为一种重要的财务、成本分析方法一向被企业广泛采用。它利用经济体系中相关指标的相互依存、相互联系的关系,试图寻找各个因素的变化对经济指标差异的影响程度。而会计界对此方法的科学性和准确性也一直处于争议之中。鉴于此,本文对从连环替代法适用前提的诸多约束性进行探讨,并提出自己的意见。
Linkage substitution method is based on the intrinsic dependence between factors, followed by determination of changes in various factors on the economic indicators of variation analysis. In practice, this method is often used to measure the impact of factors to identify the causes of changes in the relevant indicators to clarify responsibilities and appraisals, and to provide assessment basis for proposing measures, tapping potentials and improving work. As an important financial and cost analysis method, LCA has been widely adopted by enterprises. It makes use of the interdependence and interrelationship of related indicators in the economic system and tries to find out how the changes of various factors affect the differences of economic indicators. The accounting profession’s scientificalness and accuracy of this method has also been in controversy. In view of this, this article discusses the many constraints that apply from the premise of the CSA and puts forward our own opinions.