摘要
本文建立了财务诊断的指标体系,运用定性和定量相结合的方法设计了一种能够快速诊断财务管理综合水平,以及财务状况和财务管理各项流程优劣的方法。该方法为企业进行详细的财务诊断,改善财务管理活动提供科学依据,帮助企业提高理财能力和财务管理的水平。
In this paper, we set up an index system of financial diagnosis, and propose an approach combining quantitative and qualitative analysis to quickly diagnose the comprehensive level of financial management, as well as the pros and cons of current financial situations and financial management procedures. This method provides a scientific basis for detailed financial diagnosis and financial management activity improvement, and helps enterpri- ses enhance financial capability and financial management.
出处
《上海理工大学学报(社会科学版)》
2005年第3期60-63,共4页
Journal of University of Shanghai for Science and Technology:Social Sciences Edition
关键词
财务管理
指标体系
诊断方法
financial management
index system
diagnostic method