基于财税报表分析的企业竞争情报研究

Research on Enterprise’s Competitive Intelligence Based on Taxation Statement Analysis

运用比率分析的方法,对视为竞争对手的两家煤矿集团的有效财务指标进行分析。通过研究发现,此方法不但可以使企业全面了解竞争对手的财务信息状况,进一步增强自身管理能力和竞争实力,而且还可以让财税报表的第三方使用者———政府利用其分析结果来了解企业纳税情况,并针对企业发展制定相关政策,提高企业纳税积极性,进而壮大财源建设,推动地方经济发展。

By using the ratio analysis,this paper analyzes the effective financial indicators of two coal mine groups seen as competitors, and through the study, finds that this method can enable enterprises to fully understand the financial information status of the competitors and further strengthen its management capacity and competitive strength, but also allows the third-party users of the taxation statement, the government, to use the analysis results to understand the tax situation of enterprises,and in the light of the development of the enterprises, to formulate relevant policies for improving enterprises’ tax enthusiasm and thus strengthen the financial resources construction and promote the development of local economy.