比率分析的应用研究

Exploring the Application of Ratio Analysis

我国企业财务诊断多局限于比率计算分析 ,而未将财务管理基本理论融入比率应用之中。为此 ,我们一是以财务管理的整体目标、职能目标、相关级与操作层目标为导向 ,引领对应于关键财务比率和辅助财务比率 ,以揭示理财目标与财务比率间的内在联系 ;二是提出按需选择财务比率时 ,应结合使用财务状态指标 ,以增强针对性 ;三是借助实例说明不同类别财务比率的比较、分解与综合计分的主要用途 ,以比率分析的综合效果 ;四是指出财务比率不正常的原因与影响 ,即列示引起财务比率异常的一般原因和可能的影响 ,以便进一步发掘深层次问题 ;五是主张正视财务比率的实用与局限 。

Not being integrated with finanicing primary theories to solve practical problems,finacial diagnoses in Chinese enterprise are only confined in ratio calculation.Summarized and illustrated with practical examples,the applications of ratio analysis in financial diagnoses are discussed in the paper in five aspects,which aimed to explore the application method of ratio analysis in practice.The paper points out that ratio analysis should be directed by financing goal and integrated with financing situation index.The users should also pay attention to the reason for abnormal ratio and the limitation of the method