关于“发挥财务分析作用”的两点思考

财务分析是财务管理环节之一,对财务管理起承前启后的作用,尤其是企业外部报表使用人评价企业财务状况、经营成果的一把必不可少的钥匙,但相比企业外部使用人,财务分析并没有被企业所重视,其作用发挥很有限,文章因此从财务分析作用被削弱的原因、如何进一步发挥财务分析作用两个方面进行了思考。

Two thinking about playing the role of financial analysis

The financial analysis is one of financial management link and gives play to serving .as a link between past and future of financial management. Especially it is a necessary key that the external financial statements users of the enterprise evaluate enterprise financial state and managing achievements. But comparing it, enterprises do not attach importance to financial analysis, this is limited in bringing into play role, this article carry on thinking why financial analysis role being weakened and how to bring into play stimulative role of financial analysis.