摘要
在信息时代,信息的价值越来越大,财务分析是帮助会计信息的需求者获得企业信息的桥梁,是帮助其做出正确决策的手段。然而现有财务分析体系大多注重运用财务信息进行分析,对非财务信息的分析不足,这就使得财务分析结果不够全面,无法满足各种信息需求者的要求,因此亟待完善。
In the information era,information is more and more valuable.Financial analysis is becoming a bridge to help accounting information seekers to gain an access to business information,and is also a means to help them make decisions.However,most of the existing system of financial analysis attaches weight to make use of financial information to analyze,and little attention is given to the non-financial information analysis.So the financial analysis result is not comprehensive enough and can not meet the requirements of a variety of information seekers.Therefore,the financial analysis system needs improvement.
出处
《税务与经济》
CSSCI
北大核心
2012年第2期66-68,共3页
Taxation and Economy
关键词
非财务信息
财务分析
方法体系
指标体系
non-financial information
financial analysis
method system
indicator system
