摘要
财务分析评价体系可以为企事业单位相关经济利益人作出决策提供有用数据,帮助管理人员发现日常财务管理中存在的不足和疏漏,为完善财务管理、改善财务决策提供依据。介绍了高校财务分析的意义,分析了高校财务分析存在的问题,提出了基于预算管理模式下财务分析体系的构建设想。
As a value evaluation system ,financial analysis can provide useful data for the related financial interest person in state enterprises to make decision ,meanwhile it can also help the management personnel to find the existing shortcomings and omissions to provide the foundation for perfecting financial manage -ment and improving financial decision .Based on the meaning of financial analysis ,it analyzed the existing problem in the college financial analysis and proposed the concreting ideas of building financial analysis system under the budget management mode .
出处
《蚌埠学院学报》
2014年第3期80-83,共4页
Journal of Bengbu University
基金
蚌埠学院教育教学研究项目(jywy1214)
关键词
预算管理
财务分析
预算管理模式
budget management
financial analysis
budget management mode