基于帕利普分析体系的事业单位财务综合分析研究

Comprehensive Financial Analysis of Public InstitutionsBased on Palip Analysis System

政府会计财务报表体系的丰富为事业单位财务综合分析提供了信息基础,财务效率的综合分析能够满足事业单位会计信息使用者的不同决策需求。帕利普分析体系在事业单位具有普适性,基于此构建了事业单位财务综合分析体系,并将这一体系拓展应用于事业单位财务效率分析。

The richness of government accounting financial statement system provides information basis for comprehensive financial analysis of public institutions.Comprehensive analysis of financial efficiency can meet different decision-making needs of accounting information users of public institutions.This paper argues that Palip analysis system is universal in public institutions,and based on this,it constructs a comprehensive financial analysis system of public institutions,and extends it to the financial efficiency analysis of public institutions.