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關(guān)于xx縣農(nóng)村信用合作社財(cái)務(wù)分析與評(píng)價(jià)(大摘要).doc

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關(guān)于xx縣農(nóng)村信用合作社財(cái)務(wù)分析與評(píng)價(jià)(大摘要),摘要財(cái)務(wù)分析是指以財(cái)務(wù)報(bào)表和其他資料為依據(jù)和起點(diǎn),采用科學(xué)的分析方法,系統(tǒng)分析和評(píng)價(jià)企業(yè)過(guò)去和現(xiàn)在的經(jīng)營(yíng)成果、財(cái)務(wù)狀況及其變動(dòng),目的是了解過(guò)去、評(píng)價(jià)現(xiàn)在、預(yù)測(cè)未來(lái),幫助利益關(guān)系集團(tuán)改善決策。財(cái)務(wù)分析的最基本的功能,是將大量的報(bào)表數(shù)據(jù)轉(zhuǎn)換成對(duì)特定決策有用的信息,減少?zèng)Q策的不確定性。財(cái)務(wù)報(bào)表雖然為信息使用者提供了企業(yè)財(cái)務(wù)狀...
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此文檔由會(huì)員 白癡學(xué)東西 發(fā)布

摘要

財(cái)務(wù)分析是指以財(cái)務(wù)報(bào)表和其他資料為依據(jù)和起點(diǎn),采用科學(xué)的分析方法,系統(tǒng)分析和評(píng)價(jià)企業(yè)過(guò)去和現(xiàn)在的經(jīng)營(yíng)成果、財(cái)務(wù)狀況及其變動(dòng),目的是了解過(guò)去、評(píng)價(jià)現(xiàn)在、預(yù)測(cè)未來(lái),幫助利益關(guān)系集團(tuán)改善決策。財(cái)務(wù)分析的最基本的功能,是將大量的報(bào)表數(shù)據(jù)轉(zhuǎn)換成對(duì)特定決策有用的信息,減少?zèng)Q策的不確定性。財(cái)務(wù)報(bào)表雖然為信息使用者提供了企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果方面的資料,但是顯然不能提供準(zhǔn)確的信息,只有通過(guò)財(cái)務(wù)報(bào)表分析,才能使信息使用者、決策者得到確切的企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的信息,進(jìn)而指導(dǎo)決策。財(cái)務(wù)報(bào)表提供的的信息是概括性的、高度濃縮的,要想通過(guò)報(bào)表了解企業(yè)的真實(shí)情況,還必須對(duì)報(bào)表進(jìn)行進(jìn)一步的細(xì)致的分析。
關(guān)鍵詞 償債能力 營(yíng)運(yùn)能力 盈利能力

Abstract
Financial analysis is an important link of enterprise finance management, with financial we can systematic analysis and eva luate enterprise’s management achievement and the change of financial condition. The purpose is comprehend past, eva luate now, calculate future, give the sentific evidence to the manager to demand. However, due to ownership and management of the separation of these external interest groups not directly involved in the operation and management activities of enterprises, in order to understand the financial position and operating results, only through the financial statements. However, the financial statements provided by the information is general and a high degree of enrichment, through statements in order to understand the real situation of enterprises, the statements must also be further detailed analysis.
Key words Solvency Profitability Operating capacity