浅析改进财务分析体系

Preliminary Analysis on Improved Financial Analysis System

改进财务分析体系是以传统的财务分析体系为基础,对相关公式进行重新设定而形成的改进的财务分析体系。它具有与公式中的分子分母更加匹配、区分了经营活动损益和金融活动损益与有息负债和无息负债等优点。但也存在适用面相对较窄、没有考虑现金流量状况等不足之处。在对改进财务分析体系的运用上应结合现金流量状况分析,修改对外报表的格式,以利于使用者更好的分析和决策。

Improved financial analysis system is to reset financial analysis system based on traditional financial analysis system.It has the advantages of matching more between numerator and denominator in the formula,and distinguishing profit and loss between business and financial activities,and liability with and without interest.However,there exist the disadvantages of relevant narrowness in practice and considering no cash flow,etc.Hence,in the application of improving financial analysis system,we need modify the format of external reporting by connecting cash flow to help the users make better analysis and decision.