财务报表分析的理论体系与课程建设研究

财务报表分析是现代经济生活中非常重要的一门课程,但也存在着诸多与形势发展不相适应的地方,需要以战略为导向来构建财务报表分析框架和前景分析的路径,着力在课程名称、课程内容、课程教材、课程教法、课程文献等方面加强建设,培养学生运用专业知识的综合能力。

The theoretical system and course construction d Financial Report Annlysis

Financial Report Analysis, important as it is, does not readily apply itself to modem economic life. The construction of this course concerning its name, content, teaching material, teaching methodology and course references, for the purpose of developing the students＇ ability of applying their academic expertise to real life sit- uations, should aim at the analytical framework from a strategic perspective by following the route of strategic analysis, accounting analysis, financial analysis and prospective analysis.