论财务分析信息系统

On Financial Analysis as the Information System

会计的本质是一个经济信息系统 ,而财务分析作为会计活动的组成部分 ,符合会计本质的基本特征 ,同时 ,财务分析本身符合信息论和系统论的特点 .所以 。

The accounting's essence is an economics informnationsystem.But the financial analysis as part of the accanting activities has the elemental character of the accanting. As the same time. The financial analysis itself has the character of the information. Therefore, the financial analysis as the information system has the base of the theory.