财务分析在财务管理中的作用

作为预测的前提,财务分析同样也是过去经营活动的总结.把财务分析作为财务管理的重要手段.用其能了解企业的财务状况及经营成果,可为领导提供决策依据.对企业财务分析的研究有着重要的现实意义,拟就目前我国企业财务分析中存在问题进行探讨,并提出相应对策.     

财务分析在财务管理中的作用

作为预测的前提,财务分析同样也是过去经营活动的总结.把财务分析作为财务管理的重要手段,用其能了解企业的财务状况及经营成果,可为领导提供决策依据.对企业财务分析的研究有着重要的现实意义,拟就目前我国企业财务分析中存在问题进行探讨,并提出相应对策.     

财务分析在财务管理中的作用

作为预测的前提,财务分析同样也是过去经营活动的总结.把财务分析作为财务管理的重要手段,用其能了解企业的财务状况及经营成果,可为领导提供决策依据.对企业财务分析的研究有着重要的现实意义,拟就目前我国企业财务分析中存在问题进行探讨,并提出相应对策.     

浅谈财务分析在预算会计中的作用

作为预测的前提,财务分析同样也是过去经营活动的总结.把财务分析作为财务预算管理的重要手段,用其能了解企业的财务状况及经营成果,可为领导提供决策依据.对企业财务分析的研究有着重要的现实意义,本文拟就目前我国企业财务分析在预算会计中存在问题以及作用进行探讨,并提出相应对策.     

浅谈如何加强财务分析在财务管理中的作用

财务分析作为管理工具是对过去经营活动的总结,同时也是预测的前提.作为财务管理的重要手段,通过财务分析可以了解企业的财务状况及经营成果,并为领导提供决策依据,对企业财务分析的研究有着重要的现实意义.     

企业财务分析存在的问题及对策思考

财务分析是依据企业财务报表等数据,分析和评价企业财务状况、经营成果、现金流及发展趋势的过程,是企业财务管理的重要内容,也是从事投资管理、企业运营、了解企业的关键技能.通过财务分析能揭示企业生产经营过程的风险和发掘企业的潜力,作为一种管理工具和手段,促进了管理理念的转变,在对企业实现经营管理改进和发展方式转变方面发挥着积...     

论财务分析在财务管理中的作用

财务分析是以企业财务报告反映的财务指标为主要依据,对企业的财务状况和经营成果进行评价和剖析,以反映企业在运营过程中的利弊得失、财务状况及发展趋势,为改进企业财务管理工作和优化经济决策提供重要的财务信息.财务管理是企业内部管理的重要组成部分,而财务分析别在企业的财务管理中又起着举足轻重的作用,强化财务管理理念、财务分析程序、财务分析方法,对于提高企业财务管理水平均具有重要意义.     

企业财务分析中的新理论综述

在企业的财务管理中,财务分析扮演着非常重要的作用.它不但影响企业财务管理的质量,对企业的生产经营和发展方向也起到不可忽视的作用.强化财务管理理念、财务分析程序、财务分析方法,可以有效提高企业财务管理质量.     

浅谈企业财务分析与改进

作为预测的前提，企业财务分析是对过去经营活动的总结，更是预测企业未来经营状况的前提。财务分析作为财务管理的重要手段，能够了解企业的财务状况圾经营成果，为投资者、有关各方及企业管理层提供决策依据。因此，对企业财务分析的研究有着重要的现实意义；本文就目前我国企业财务分析的内容、方法和改进措施，谈几点看法     

企业财务诊断指标体系探究

财务诊断指标体系作为企业的重要组成部分,担负着诊断企业财务的责任。建立完善的财务诊断指标体系能够准确把脉企业经营活动,从而使企业获得更好的发展。据此对企业财务诊断指标体系的构建原则进行分析,提出了建立财务诊断指标体系的方法。     

加强财务管理提高财务人员素质

随着市场经济的发展,在企业管理中,财务管理的地位日益重要.企业从事生产经营的过程,也就是资金运动的过程,财务管理是对企业资金的管理,是利用价值形式对企业的生产经营活动进行综合性管理,抓好了财务管理,就抓住了企业管理的关键.企业管理应以财务管理为中心,财务管理是否符合企业管理的要求,会计信息的真实性、准确性、和完整性是否能够得到保证,对企业经营管理和决策水平起着重大影响.     

How managers in the financial services industry ensure financial performance

With the wide prevalence of the balanced scorecard, this study develops and empirically tests a model examining the relations between the customer perspective (relationship bonding tactics, perceived relationship investment, customer satisfaction, trust, commitment and customer behavioural loyalty) and the financial perspective (financial performance). A cross-departmental study in the financial services industry was conducted based on three consumer samples (department of Loans, Deposits, and Credit Cards) drawn from XYZ bank, one of the most famous banks providing merchant banking services in Taiwan. The results show that the customer perspective does have positively significant effects on financial performance, as proposed by the BSC (Balanced Scorecard) and SPC (Service Profit Chain). In addition, the findings suggest that customers purchase financial services according to their perceived relationship to investment retailers, with corresponding bonding tactics, which results in different levels of customer satisfaction and behavioural sequences, and is important in reinforcing customers' trust, commitment, repurchase intentions and corporate financial performance.     

Fixing the financial system

At the base of the current recession is a global financial system that is arguably the root of the problem. Georgina Peters considers how the system came unglued and what it will take to repair it.     

Consumer financial education and financial capability

The purpose of this study was to explore potential effects of financial education on the financial capability of American consumers. Data from the 2012 National Financial Capability Study were used to test the hypothesis that financial education is positively associated with financial capability. Four financial literacy and behaviour variables were used to form a financial capability index. Multivariate linear regression results showed that, after controlling for demographic and financial variables, respondents who ever received financial education had higher scores in all financial capability indicators (objective financial literacy, subjective financial literacy, desirable financial behaviour, perceived financial capability and the financial capability index). In addition, high school, college and workplace financial education variables showed positive associations with these financial capability indicators. Additional state comparison analyses provided evidence suggesting high school financial education may have direct impacts and spillover effects on consumer financial capability.     

Quality financial inclusion and financial vulnerability

Despite existing evidence suggesting that financial inclusion enhances consumers' welfare, there has been no attempt to examine the link between financial inclusion and financial vulnerability, measured along multiple dimensions. We computed more comprehensive indices of financial vulnerability and financial inclusion using polychoric principal component analysis based on a nationally representative financial inclusion survey in South Africa. Results from quantile regressions show that only the top 20% of the financially included had lower vulnerability but the effect was weaker among the more vulnerable categories. Also, the decline in financial vulnerability was less pronounced when financial inclusion was narrowly defined by excluding quality indicators. These findings suggest that financial inclusion is benefitting a few consumers in South Africa which points to the need for a bottom-up approach in designing financial products that improve the welfare of the financially included consumers.     

金融危机后的钢铁企业财务战略

鉴于钢铁行业的现存特点,消减过剩产能、进行大规模重组是钢铁行业发展的最佳出路.面对国际金融危机的挑战,企业应当重新审视自己的发展战略,并根据自身特点调整发展战略.     

Bank credit,public financial incentives,tax financial incentives and export performance during the global financial crisis

This paper investigates the extent to which access to credit, public financial incentives and tax financial incentives affect export performance using the EU-EFIGE/Bruegel-Unicredit data set, covering firms within Austria, France, Germany, Italy, Spain, Hungary and the UK during the 2008 global financial crisis. The results show that firms receiving credit or benefiting from public financial incentives display higher export intensity and export a greater number of product lines compared to those that did not, especially in countries with better access to credit and/or financial incentives during the crisis. Further, firms benefiting from tax financial incentives show a better export performance compared to those that did not, regardless of the degree of access to credit and/or financial incentives in the country in which they operate. In addition, the effect of access to credit and public finance incentives on export performance is found to be size-dependent, while the effect of tax financial incentives is not. We suggest that governments should promote publicly funded financial incentives along with conventional schemes, such as R&D subsidies, to promote exports, particularly during a period of financial crisis.