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浅析我国财务分析理论体系的构建 被引量:1

Probing into the Construction of Financial Analysis Theory System in our Country
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摘要 随着我国经济的快速发展,传统的财务分析理论体系面临着严峻的挑战,构建新的体系已成为客观需要.本文以财务环境为逻辑起点,试构我国新的环境导向型财务分析理论体系.然后,又系统地论述了财务分析基本理论体系和财务分析应用理论体系. With the economic development in our country, the traditional financial analysis theory system is facing severe challenge. It is needed to construct a new system. In this essay, the financial environment is the logic starting point and the new environment financial analysis theory system is constructed. After that, financial analysis is basic theory system and financial analysis applied theory system are discussed by the numbers.
出处 《华东交通大学学报》 2003年第6期21-24,共4页 Journal of East China Jiaotong University
关键词 财务环境 财务分析 理论体系 环境导向型 financial environment financial analysis theory system
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