构建会计报表分析方法体系的构想

会计报表分析是了解公司财务状况和经营成果的有力武器。但目前在会计报表分析方法上,没有一个规范的理论体系,会计报表分析的作用很难发挥出来。本文针对以上问题,借鉴统计分析理论,提出了多种会报表的分析方法,并对各种分析方法的含义及其应用范围进行了界定,从而形成一套既具有理论基础,又有很强的实用价值的会计报表分析方法体系。

Improving the System of Accounting Statement Analysis Method

Analyze of accounting statement is a kind of important tool to know the financial status and operating results. In fact, there is no normative theory system of financial statement analysis methods nowadays to bring analysis of accounting statement into play. According to those problems, this study use statist ical analysis theory as reference, bring forward a few accounting statement analysis methods and confine them. Consequently, a new financial statement analysis system which has both theory and practical value is shaped.