债权人财务分析体系的构建

不同财务分析主体所处环境、所站立场不同,他们的分析目的、分析焦点也应该不同。目前使用的固定指标体系已不能满足不同主体预测、决策的需要。如何解决这个问题?答案是应从不同主体的分析目标出发,确定其各自的分析体系,只有这样才能提高财务分析的效率、效益。本文将从一个侧面,即债权人的角度,谈谈财务分析体系的构建。

Construction of Creditor''''s Financial Analysis System

Owing to different environment and different positions, the financial analyzing subjects should have different analyzing purposes and different analyzing focuses. At present, a fixed index system cannot meet the full range of the different subjects' predicting and deciding needs. The key to this problem is to establish its own analyzing system, and only in this way can improve efficiency and benefit. This paper will structures the system of the financial analysis for creditor.