财务分析的大历史观:提出与解读

The Macro-history View of financial analysis:introduction and explanation

传统的财务分析侧重于财务指标计算,偏重于财务技术,文章借鉴历史学的研究成果,提出财务分析的大历史观,从更加广阔的视野进行分析。不仅重视财务分析的技术层面,也注重财务分析的人文社会层面,既注重术,也注重道,由技入道,术道结合,分析财务数据演化背后的规律,从而预测公司的未来走向。

Traditional financial analysis usually put emphasis on the calculation of financial indicators and finance technology.Referencing the research results of the history,this paper put forward the idea that to use the View of Macro-history to analyze with a more broad vision.We suggested that financial analysis should focus on not only the technical aspects,but also the humanities and social aspects.We advocated to pay attention to technology and regularities at the meanwhile,and improved the level from the use of the financial technology to understanding the regularities,which means getting insight into how the data evolved into this appearance,and finally forecasted a company＇s prospect.