摘要
基于对现行财务分析不足的研究,文章试图运用产业经济学、企业战略管理和现代公司财务理论,提出一个新的、对管理决策更为有效的财务分析模式。这一模式由5个相互关联的步骤构成,即对企业所处特定产业(或行业)的经济特征的分析、对企业战略的分析、正确理解和调整企业的财务报表、评估企业的盈利能力和风险、为管理决策提供相关的依据。
Based on the research which is insufficient to the present financial analysis, this article attempts to utilize the industrial economics, the enterprise strategy management and the modern corporate finance theory, proposed new finance analysis pattern which This pattern included five correlation step, analysis is more effective for management and decision-making. about economical characteristic of specific industry （or profession） that enterprise locates, analysis about the enterprise strategy, understanding and adjusting enterprise＇s financial report form the correctly, evaluating enterprise＇s profit ability and risk, providing correlative gist for the management and decision-making.
出处
《企业技术开发》
2006年第10期73-75,共3页
Technological Development of Enterprise
关键词
财务分析
模式
有效性
financial analysis
pattern
validity
