对财务经济分析体系发展的初探

Initial Discussion on the Development of Finance-economic Analysis System

随着我国社会主义市场经济体制的建立和发展,企业将面临着一个日益完善的市场经济体系,这就要求企业的行为要更加规范。于是能够评价、分析企业盈利能力、生存能力、发展能力等各项指标的财务分析体系,就显得尤为重要了。本文主要从现行条件下财务分析体系入手,从财务分析体系的内容和发展前景两个方面,阐述了对财务分析体系发展的几点初步认识。

With the construction and development of socialist market economy in China, enterprises will come to an increasing perfecting market economic system under which enterprises' behavior is required to be more regular. So finance-economic analysis system that can e valuate and analyze enterprises' profitability, viability and development capability becomes more important. This paper, mainly from the finance-economic analysis system under present condition, from its contents and its future, expands the author's primary understanding.