摘要
阐述了财务分析的重要性,并对以往的财务分析只重事后不重事前,只作盈亏分析,不作资金运用分析的作法给予否定,对新形势下企业的财务分析提出了新的思路。
This paper fully elucidated the importance of the financial analysis,denied the practice that early financial analysis was paid more attention after the events, not before the events,and only the profit and loss analysis was carried out, but the fund application analysis was not.Meanwhile the new ideas about the financial analysis under new situation were put forward.
出处
《冶金能源》
1996年第4期22-23,共2页
Energy For Metallurgical Industry
关键词
实效性
事前分析
投资分析
企业
财务管理
Practical effectiveness Analysis before the events investment analysis