财务分析指标体系创新问题研究.docVIP

财务分析指标体系创新问题研究 摘要 在我国社会主义市场经济体制下?,企业作为市场的主体，在经济活动中以实现经济利润最大化为目标。多年来，企业财务分析指标体系作为企业信息分析的重要资源，为企业决策者提供财务分析数据资料，做出科学的决策，把握正确的企业发展方向，实现经济效益最大化的目标，发挥了支撑和保障作用。但随着信息时代的到来，企业所面临的外部环境与内部条件日趋复杂化?,企业现行的财务分析指标体系与现代社会经济发展及现代会计的目标和信息技术的发展不相适应，据此分析产生的财务分析指标的效用也很难满足信息使用者的需求。因此，企业要在激烈的市场竞争中站稳脚跟，有所发展，就要不断地充实和完善适应现代经济发展需求的企业财务分析指标体系。 文章对目前现行的财务分析指标体系进行了分析，主要从偿债能力分析指标，营运能力分析指标，盈利能力分析指标，发展能力分析指标等方面分析了目前我国财务分析指标体系的现状，提出现行财务分析指标体系存在的局限性,并分析其原因，进而对如何完善现行财务分析指标体系提出具体措施。企业财务分析指标体系要与经济发展相适应，将伴随经济发展得到不断充实和完善，进而建立建全适合现代经济需求的企业财务分析指标体系。 关键词 财务分析；财务分析指标体系；局限性；完善措施 Abstract In our countrys socialist market economy system, the enterprises as the main body, in the market economic activities in order to achieve economic profit maximization as the goal. Over the years, the enterprise financial analysis index system for enterprise information analysis of important resource for enterprise policymakers offer financial analysis data, make scientific decision-making, grasp the correct direction of enterprise development, realize the economic benefit maximization, play a supporting role and security. But with the advent of the information age, the enterprise faces external and internal conditions, the enterprise existing complexity of financial analysis index system and the modern social economic development and modern accounting goal and the development of information technology, according to the analysis of financial analysis indexes of utility also hard to meet the needs of users information. Therefore, the enterprise to fierce competition in the market gain a firm foothold, development, must constantly enrich and perfect the economic development needs of modern enterprise financial analysis index system. Based on the analysis of the current financial index system are analyzed, and the main indexes from solvency, operation ability, profitability analysis index, development ability analysis index are analyzed current financial analysis index system status, current financial index analysis