基于增量与流量关系的企业财务状况动态研究——总资产增加的原因与结构分析

The Dynamic Study of Enterprise's Financial Situation Based on the Relationship between Increment and Traffic——The Reason and Structural Analysis of Total Assets Increase

企业财务分析的核心是对于财务状况的分析。影响财务状况的变量包括资产负债存量及其变化所引致的增量,现金流量和收入费用流量是导致增量的本质因素。本文分析了增量与流量之间存在的各类关系,并着重从总资产增加的原因与结构上进行了探讨。

The key point of enterprise financial analysis is the analysis of the financial situation. The variables impacting financial situation include the assets and liabilities arising from the incremental changes, cash flow and revenue flow are the essential factors causing incremental costs. The paper analyzed the various relationships between increment and traffic and made some explorations by focusing on the reason and the structure of total assets increase.