现代企业会计报表的财务分析与会计分析

Analysis on Finance and Accounting of Accounting Statements in Modern Enterprises

根据财务分析和会计分析的基本内容,论述了两种分析方法立足点不同,比较了两种分析方法之间存在的区别以及不可分割的联系。每一种分析方法都有其自身的局限性,只有将其有机地融合在一起,突破局限,才能在会计报表分析中发挥作用,为经营者找出差距和不足,为管理者提供定位的依据。

Based on the essencials of financial analysis and accounting analysis, this paper discusses the difference of two methods, and compares the distinction and affiliation between two methods. Every kind of analytical method has its one s own limitation, only merge its together and break through the limitation, could it functions in the accounting statement, finds out disparity and insufficient for the operator, and offers the basis oriented to the administrator.