摘要
财务报表作为反映企业财务状况,运营情况和现金流量的"晴雨表",是投资者了解企业唯一的信息载体。笔者通过建立企业竞争力的财务指标体系,利用财务报表的指标数据来分析就可以了解企业的竞争力状况。
The financial statement is the “barometer”reflecting enterprise’s financial situation, operating and cash flow, and the information carrier for investors to understand the company. Through the establishment of the financial index system of enterprise competitiveness, the competitiveness of enterprises can be clear just by simple analysis of the financial statements.
出处
《湖南商学院学报》
2014年第5期97-100,共4页
Journal of Hunan Business College
关键词
财务报表分析
竞争力
财务指标
financial statement analysis
competitiveness
financial indicators