財(cái)務(wù)報(bào)表分析之我見(jiàn)(中英文版)

1、財(cái)務(wù)報(bào)表分析之我見(jiàn)【摘要】財(cái)務(wù)報(bào)表是揭示企業(yè)財(cái)務(wù)信息的基本手段，是財(cái)務(wù)報(bào)告的核心。 隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展和不斷完善，人們?nèi)找嬲J(rèn)識(shí)到財(cái)務(wù)報(bào)表分析的重要性。通過(guò)分析財(cái)務(wù)報(bào)表，能評(píng)價(jià)企業(yè)過(guò)去的經(jīng)營(yíng)成果、衡量企業(yè)目前的財(cái)務(wù)狀況并預(yù)測(cè)企業(yè)未來(lái)的發(fā)展趨勢(shì)。因此，對(duì)財(cái)務(wù)報(bào)表的使用者來(lái)說(shuō)，分析利用好財(cái)務(wù)報(bào)表顯得至關(guān)重要。但由于傳統(tǒng)的、常用的財(cái)務(wù)報(bào)表分析存在一定的局限，這給我們正確理解財(cái)務(wù)信息造成一定的障礙。本文針對(duì)我國(guó)現(xiàn)行財(cái)務(wù)報(bào)表分析存在的局限性，探討其解決對(duì)策，以期為完善和發(fā)展我國(guó)的財(cái)務(wù)報(bào)表分析體系提供新的思路和方法?！娟P(guān)鍵詞】 財(cái)務(wù)報(bào)表 分析方法 局限性 對(duì)策建議一、 財(cái)務(wù)報(bào)表分析概述 財(cái)務(wù)報(bào)表分析是指

2、以財(cái)務(wù)報(bào)表和其他資料作為依據(jù)和起點(diǎn)，采用專門方法，系統(tǒng)分析和評(píng)價(jià)企業(yè)的過(guò)去和現(xiàn)在的經(jīng)營(yíng)成果 、財(cái)務(wù)狀況及其變動(dòng)，目的是了解過(guò)去、評(píng)價(jià)現(xiàn)在、預(yù)測(cè)未來(lái)，幫助利益關(guān)系集團(tuán)改善決策。財(cái)務(wù)分析的基本功能是將大量的報(bào)表數(shù)據(jù)轉(zhuǎn)換成對(duì)特定決策有用的信息，減少?zèng)Q策的不確定性。 財(cái)務(wù)分析的方法有比較分析法和因素分析法，其中，比較分析法中財(cái)務(wù)比率的比較是最重要的分析， 它們通過(guò)相對(duì)數(shù)比較，排除了企業(yè)規(guī)模的影響使不同比較對(duì)象在不同時(shí)期和不同行業(yè)之間建立起可比性，反映了各會(huì)計(jì)要素之間內(nèi)在聯(lián)系。企業(yè)基本的財(cái)務(wù)比率可以分為四類：即變現(xiàn)能力比率、資產(chǎn)管理比率、負(fù)債比率和盈利能力比率。不同的財(cái)務(wù)比率在企業(yè)的財(cái)務(wù)管理中發(fā)揮著不同

3、的作用。 （一）變現(xiàn)能力比率主要有流動(dòng)比率和速動(dòng)比率，通過(guò)對(duì)這些比率的計(jì)算和分析，用以評(píng)價(jià)企業(yè)變現(xiàn)的能力和反映企業(yè)的短期償債能力，它取決于企業(yè)可以在近期轉(zhuǎn)變?yōu)楝F(xiàn)金的流動(dòng)資產(chǎn)的多少。（二）資產(chǎn)管理比率。包括營(yíng)業(yè)周期、存貨周轉(zhuǎn)率、應(yīng)收賬款周轉(zhuǎn)率、流動(dòng)資產(chǎn)周轉(zhuǎn)率和總資產(chǎn)周轉(zhuǎn)率。這些比率是用來(lái)衡量企業(yè)資產(chǎn)管理效率的重要財(cái)務(wù)比率。 （三）負(fù)債比率。主要包括資產(chǎn)負(fù)債率、產(chǎn)權(quán)比率、有形凈值債務(wù)率和已獲利息倍數(shù)。通過(guò)報(bào)表中有關(guān)數(shù)據(jù)計(jì)算這些比率來(lái)分析權(quán)益與資產(chǎn)之間的關(guān)系，分析不同權(quán)益之間的內(nèi)在聯(lián)系，用以評(píng)價(jià)企業(yè)的長(zhǎng)期償債能力。 二、 財(cái)務(wù)報(bào)表分析中存在的問(wèn)題 (一) 財(cái)務(wù)報(bào)表分析人員存在的局限性 一方面，財(cái)務(wù)分

4、析人員的分析能力存在差異。由于財(cái)務(wù)報(bào)表分析人員的業(yè)務(wù)素質(zhì)和能力水平存在差異，不同的分析人員在財(cái)務(wù)報(bào)表分析的相關(guān)理論、分析方法和解讀財(cái)務(wù)報(bào)表等各方面知識(shí)的掌握程度不同，導(dǎo)致其對(duì)分析指標(biāo)計(jì)算結(jié)果的理解和認(rèn)識(shí)出現(xiàn)差異，這勢(shì)必會(huì)影響報(bào)表分析的結(jié)果。另一方面，進(jìn)行財(cái)務(wù)報(bào)表分析時(shí)，還存在人為操縱分析指標(biāo)的可能性。通過(guò)采用不同的計(jì)算方法得出不同的分析指標(biāo)，以達(dá)到粉飾企業(yè)經(jīng)營(yíng)業(yè)績(jī)的目的。 (二) 財(cái)務(wù)報(bào)表分析方法存在的局限性 財(cái)務(wù)報(bào)表分析方法有比較分析法、比率分析法、 趨勢(shì)分析法以及因素分析法等，這些方法各自有其優(yōu)越性，但同時(shí)也存在著局限性。1、比較分析法。由于不同企業(yè)間、同一企業(yè)的不同時(shí)期情況各異，在比較分

5、析時(shí)其數(shù)據(jù)難免會(huì)缺乏可比性。2、比率分析法。財(cái)務(wù)比率是由兩個(gè)相關(guān)項(xiàng)目相比而得到的相對(duì)數(shù)，事實(shí)上影響該項(xiàng)比率的因素有很多，不能僅僅用兩個(gè)項(xiàng)目表達(dá)出來(lái)，以致分析時(shí)難以全面衡量。 3、趨勢(shì)分析法。是與企業(yè)以前年度縱向比較的結(jié)果，得出的發(fā)展趨勢(shì)是以以前年度為參照，然而過(guò)去的狀況并不一定是合理的 所以分析的結(jié)果難免出現(xiàn)偏差。 4、因素分析法。 用此方法進(jìn)行分析時(shí)，需注意分析的相關(guān)性、替代的順序性、 前提的假定性、替代的連環(huán)性等問(wèn)題，可見(jiàn)其適用范圍存在諸多限制，且需要人為的邏輯 判斷，因而存在一定的局限性。 (三) 財(cái)務(wù)報(bào)表分析指標(biāo)存在的局限性 在現(xiàn)行的財(cái)務(wù)報(bào)表分析體系中，主要根據(jù)財(cái)務(wù)分析指標(biāo)對(duì)企業(yè)的經(jīng)營(yíng)

6、狀況進(jìn)行分析，為管理者經(jīng)營(yíng)決策提供參考依據(jù) 。但是，由于報(bào)表在信息披露方面存在局限性，使得財(cái)務(wù)報(bào)表分析難以全面化、系統(tǒng)化。而且，隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，現(xiàn)有的指標(biāo) 體系已經(jīng)不能全面反映企業(yè)的經(jīng)營(yíng)狀況，一些對(duì)企業(yè)有重大影響的非財(cái)務(wù)指標(biāo)沒(méi)有包括在內(nèi)，如市場(chǎng)份額、產(chǎn)品質(zhì)量和服務(wù)指標(biāo)、人力資源指標(biāo)、潛在盈利能力和持續(xù)盈利能力指標(biāo)等。雖然這些指標(biāo)在會(huì)計(jì)計(jì)量和核算方面還存在一些困難，但這些指標(biāo)對(duì)企業(yè)經(jīng) 營(yíng)管理決策的影響日趨重要，如果不能充分揭示，就難以全面反映企業(yè)的軟實(shí)力和經(jīng)營(yíng)狀況。 （四）財(cái)務(wù)報(bào)表本身的局限性 1、現(xiàn)行財(cái)務(wù)報(bào)表所提供的財(cái)務(wù)信息主要反映已發(fā)生的歷史事項(xiàng)，它與使用者決策所需要的有關(guān)未來(lái)信息的

7、相關(guān)性較低。由于財(cái)務(wù)報(bào)表是報(bào)告歷史事項(xiàng)，財(cái)務(wù)分析是對(duì)過(guò)去事項(xiàng)的檢驗(yàn)，因而這些信息無(wú)論何時(shí)運(yùn)用于決策過(guò)程中，都存在著一個(gè)重要假設(shè)，即過(guò)去是預(yù)測(cè)未來(lái)的合理基礎(chǔ)。2、現(xiàn)行財(cái)務(wù)報(bào)表主要反映能用貨幣計(jì)量的信息，而無(wú)法反映許多對(duì)企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果產(chǎn)生重大影響的重要信息，如企業(yè)的人員力資源狀況、市場(chǎng)占有率等信息。穩(wěn)健原則要求預(yù)計(jì)可能的損失而不預(yù)計(jì)可能的收益，有可能夸大費(fèi)用、少計(jì)資產(chǎn)和收益，而使報(bào)表數(shù)據(jù)不實(shí)。正是由于財(cái)務(wù)報(bào)表存在著這些局限性，因而在進(jìn)行財(cái)務(wù)分析時(shí)，必須首先確定財(cái)務(wù)報(bào)表本身信息的可靠性，否則難以真正實(shí)現(xiàn)財(cái)務(wù)報(bào)表分析的目的。 三、具體對(duì)策建議（一）對(duì)財(cái)務(wù)報(bào)表本身的改進(jìn) 對(duì)于歷史成本的會(huì)計(jì)計(jì)量而

8、言，我們不能完全摒棄，但是應(yīng)當(dāng)加以改進(jìn)：一是加快提取折舊的速度，盡量縮小歷史成本與現(xiàn)行成本的距離，到原有資產(chǎn)的保值，減少企業(yè)的損失；二是實(shí)行現(xiàn)行成本計(jì)價(jià)，改變傳統(tǒng)的成本計(jì)價(jià)方法，使賬面價(jià)更加接近現(xiàn)實(shí)價(jià)，縮小實(shí)際價(jià)值與變現(xiàn)價(jià)值的距離，增強(qiáng)企業(yè)財(cái)務(wù)報(bào)表的真實(shí)性。 （二）財(cái)務(wù)報(bào)表分析指標(biāo)的改進(jìn) 首先，對(duì)于速動(dòng)比率指標(biāo)，凡是快速變現(xiàn)資產(chǎn)能力較強(qiáng)的都可以歸入速動(dòng)資產(chǎn)項(xiàng) 目，所以可以用企業(yè)的貨幣資金、短期證券、應(yīng)收票據(jù)、信譽(yù)好客戶的應(yīng)收賬款或賬齡小于 1年的應(yīng)收賬款，若企業(yè)的產(chǎn)品比較暢銷，變現(xiàn)能力很強(qiáng)，還可以加上存貨中產(chǎn)成品等作為速動(dòng)資產(chǎn)，來(lái)計(jì)算企業(yè)的速動(dòng)比率指標(biāo)，則更能準(zhǔn)確衡量企業(yè)快速變現(xiàn)資產(chǎn)的能力。

9、其次，對(duì)于流動(dòng)比率指標(biāo)，可以剔除不能變現(xiàn)的預(yù)付賬款、預(yù)付費(fèi)用等及流動(dòng)性較差的且長(zhǎng)期滯銷而沒(méi)有計(jì)提存貨減值準(zhǔn)備的存貨和不良應(yīng)收賬款，來(lái)計(jì)算企業(yè)的流動(dòng)比率，使之更能準(zhǔn)確真實(shí)的反映企 業(yè)的短期償債能力 。 再次，對(duì)于現(xiàn)金比率指標(biāo)，反映即時(shí)付現(xiàn)能力，也是表明企業(yè)最壞情況下短期償債能力如何的指標(biāo)，應(yīng)該包括貨幣資金和保持短期投資狀態(tài)的短期投資凈額(交易性金融資產(chǎn))，而剔除短期股票投資套牢而轉(zhuǎn)化為事實(shí)上的長(zhǎng)期投資。一般來(lái)說(shuō)現(xiàn)金比率重要性不大，因?yàn)椴豢赡芤笃髽I(yè)用現(xiàn)金和短期證券投資來(lái)償付全部的流動(dòng)負(fù)債，但是當(dāng)企業(yè)應(yīng)收賬款、存貨的變現(xiàn)能力存在問(wèn)題時(shí)，現(xiàn)金比率就顯得很重要了。 （三）對(duì)財(cái)務(wù)報(bào)表分析方法體系的改進(jìn)

10、1、堅(jiān)持定量分析與定性分析相結(jié)合?，F(xiàn)代企業(yè)不僅面對(duì)國(guó)內(nèi)環(huán)境還要面對(duì)復(fù)雜多變的國(guó)際環(huán)境，這些外部環(huán)境有時(shí)很難定量，但會(huì)對(duì)企業(yè)財(cái)務(wù)報(bào)表狀況和經(jīng)營(yíng)成果產(chǎn)生重要影響，比如會(huì)計(jì)報(bào)表外部信息等 。因此，我們?cè)诙糠治龅幕A(chǔ)上，需做出定性的判斷，要充分發(fā)揮人員的豐富經(jīng)驗(yàn)和量的精密計(jì)算兩方面的作用，兩者相互作用可使報(bào)表分析達(dá)到最優(yōu)化，更好地反映真實(shí)情況，獲得決策有用的信息。 2、堅(jiān)持動(dòng)態(tài)分析和靜態(tài)分析相結(jié)合。我們所看到的信息資料，特別是財(cái)務(wù)報(bào)表資料一般是靜態(tài)的反映企業(yè)過(guò)去的或歷史的經(jīng)營(yíng)情況，而企業(yè)的生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)和財(cái)務(wù)活動(dòng)是一個(gè)動(dòng)態(tài)的發(fā)展過(guò)程，因此要進(jìn)行動(dòng)態(tài)分析，在了解過(guò)去情況的基礎(chǔ)上，分析當(dāng)前情況的可能結(jié)果對(duì)

11、 恰當(dāng)預(yù)測(cè)企業(yè)未來(lái)有一定的幫助。 3、堅(jiān)持個(gè)別分析與綜合分析相結(jié)合。要全面地看問(wèn)題，而不是孤立片面地只看到個(gè)別財(cái)務(wù)指標(biāo)的高與低 ，就得出好與壞的結(jié)論。財(cái)務(wù)指標(biāo)數(shù)值具有相對(duì)性，同一指標(biāo)數(shù)值在不同的情況下反映不同的問(wèn)題，甚至?xí)贸鱿喾吹慕Y(jié)論。比如，資產(chǎn)運(yùn)用效率中的應(yīng)收賬 款周轉(zhuǎn)率指標(biāo)越高，一方面反映企業(yè)平均收賬期越短，應(yīng)收賬款的收 回越快，收賬的效率高、質(zhì)量好；而另一方面也可能是由于企業(yè)的信用政策過(guò)于嚴(yán)格所致，這也會(huì)給企業(yè)帶來(lái)負(fù)面影響，喪失部分機(jī)會(huì)成本，使市場(chǎng)占有率下降等。因此，在進(jìn)行財(cái)務(wù)分析和評(píng)價(jià)時(shí)，單個(gè)指標(biāo)不能說(shuō)明問(wèn)題，要根據(jù)某指標(biāo)對(duì)其他方面可能產(chǎn)生的影響進(jìn)行綜合分析，才能得出正確結(jié)論。 總之

12、，財(cái)務(wù)分析是對(duì)企業(yè)全方位的、系統(tǒng)的分析，必須考慮各種 可能的影響因素，排除各因素對(duì)會(huì)計(jì)報(bào)表的影響，只有這樣才能達(dá)到財(cái)務(wù)分析的目的，滿足各方相關(guān)利益者的需求 。 (四)提高財(cái)務(wù)報(bào)表分析人員的綜合素質(zhì) 在財(cái)務(wù)報(bào)表分析過(guò)程中，財(cái)務(wù)分析人員起到了重要的作用。管理層應(yīng)從以下幾個(gè)方面人手，全面提高財(cái)務(wù)報(bào)表分析人員的綜合素質(zhì)：1、重視對(duì)企業(yè)財(cái)務(wù)分析人員的教育培訓(xùn)，加強(qiáng)其財(cái)務(wù)會(huì)計(jì)學(xué)、經(jīng)濟(jì)學(xué)、統(tǒng)計(jì)學(xué)、企業(yè)管理和市場(chǎng)營(yíng)銷等各學(xué)科的學(xué)習(xí)，提高他們的綜合業(yè)務(wù)素質(zhì)，使其能夠全面解讀報(bào)表， 并根據(jù)財(cái)務(wù)報(bào)表分析結(jié)果做出正確的判斷，使分析人員在工作中逐步提高對(duì)問(wèn)題的分 析能力和判斷能力。2、鼓勵(lì)財(cái)務(wù)分析人員熟練掌握各種財(cái)務(wù)分

13、析軟件和分析工具，在提高工作效率的同時(shí)，協(xié)助其得出正確的分析結(jié)果。3、加強(qiáng)會(huì)計(jì)職業(yè)道德教育，樹(shù)立正確的分析理念，為企業(yè)管理者的經(jīng)營(yíng)投資決策提供真實(shí)可靠的參考依據(jù)。The statement analysis in my thoughtAbstract : The financial reporting is the essential method to promulgate the business finance information and the core of financial report. Along with our country market economy's

14、 development and consummates unceasingly, the people realize to the importance of the statement analysis day by day. Through the analysis financial reporting, can appraise the past management performance of enterprise, can weight present financial situation of enterprise, can forecasts future develo

15、pment trend of the enterprise. Therefore, to financial reporting's users , to analysis and uses the financial reporting well is very important. But as a result of traditional, commonly used statement analysis existence certain limitation, it creates certain barrier for us to correct understandin

16、g finance information. This article in view of our country present statement analysis existence's limitation, discusses its countermeasure solution, as to provide the new mentality and the method to consummate and develop our country's statement analysis system . Keyword: Statement analysis,

17、 method, limitation, suggestion 1. outline of statement analysis The statement analysis is refers to takes the basis and the beginning by the financial reporting and other material, uses the special method, system analysis and the appraisal enterprise's past and present's management performa

18、nce, the financial situation and the change, the goal will be to understand the past, appraisal now, the forecast future, helped the interest relations group improve the decision-making. The basic function of financial analysis is to transform the massive report data to the useful information for sp

19、ecific decision-making, reduces the uncertainty of the policy-making Financial analysis methods Including the comparison analytic method and the factor analytic method, compared with the analytic method in financial ratio's comparison is the most important analysis, They through the comparison o

20、f relative number, removed the enterprise size influence to cause the different comparison object establish the commeasure ability between the different time and the different profession, reflected the inner link between the essential factor in each accountant. The basic financial ratio of enterpris

21、e may divide into four kinds: Namely cash ability ratio, asset management ratio, debt ratio and profit ability ratio. The different financial ratio is playing the different role in enterprise's financial control. 1.1 Cash ability ratio Mainly has the current ratio and the quick ratio, through to

22、 these ratio's computation and the analysis, with appraises the enterprise realization ability and the reflection enterprise's short-term credit capacity, it will be decided in how many cash current assets the enterprise may transform in the near future into.1.2 Asset management ratioIncludi

23、ng business cycle, goods in stock cycling rate, account receivable cycling rate, current assets cycling rate and total assets cycling rate. These ratios are important financial ratios to use for to weigh enterprise assets managerial effectiveness . 1.3 Debt ratio Mainly includes the property ratio o

24、f debt to net worth, the equity ratio, the visible net worth debt rate and the interest multiple has attained. To calculates these ratios through the report form , then analyze the related data between the rights and interests and the property relations, analysis inner link between the different rig

25、hts and interests, with appraises capacity of enterprise's long-term credit. 2. In the statement analysis exist question 2.1 The statement analysis staffs exist limitationone side , the statement analysis staffs analysis ability existence difference. As a result of the statement analysis personn

26、el's professional quality and ability level existence difference, the different analysis staffs grasp the degree to be different in statement analysis's correlation theories, the analysis method and the explanation financial reporting and so on various aspects knowledge, cause it to analyze

27、the target computed result the understanding and the understanding have the difference, this will affect the result the statement analysis inevitably. On the other hand, when carries on the statement analysis, but also has the possibility artificial operation analysis target. Through uses the differ

28、ent computational method to obtain the different analysis target, achieves the goal to plasters the enterprise operating results 2.2 Statement analysis method existence limitation The statement analysis method includes the comparison analytic method, the ratio analytic method, the tendency analytic

29、method as well as the factor analytic method and so on, these methods have its superiority respectively, but simultaneously also has the limitation. 2.2.1 Compared with analytic method Because situation varies between the different enterprise,. during the identical enterprise's different time, w

30、hen comparative analysis its data will lack the commeasure ability unavoidably. 2.2.2 Ratio analytic method The financial ratio is the relative number which compares by two related projects obtains, in fact affects this ratio the factor to have many, cannot just use two projects to express merely, w

31、hen analyzes weighs comprehensively with difficulty. 2.2.3 Tendency analytic methodThis is result which with the enterprise the previous year longitudinal comparison, obtained the trend of development was take the previous year as the reference, however past condition was not necessarily reasonable,

32、 therefore the analysis result presented the deviation unavoidably. 2.2.4 factor analytic method. When with this method to Carry on the analysis, must pay attention to the analysis the relevance, the substitution, the premise hypothesis, substitution series questions and so on order, obviously its a

33、pplicable scope has many limits, and needs the artificial logical judgement, thus has certain limitation. 2.3Statement analysis target existence limitation In the present statement analysis system, mainly carries on the analysis according to the financial analysis target to enterprise's state of

34、 operation, provides the reference for the superintendent operating decisions. But, because the report form has the limitation in the information disclosed that the aspect, causes the statement analysis comprehensively with difficulty, and the systematization. Moreover, along with development of mar

35、ket economy's unceasing, the existing indicator system already could not reflect enterprise's state of operation comprehensively, some non-financial norm have the major impact to the enterprise not including, like the market share, the product quality and the service target, the human resour

36、ces target, latent profit ability and gain continually ability target and so on. Although these targets measure and the calculation aspect in accountant also have some difficulties, but these targets are important to the enterprise management and operation decision-making's influence day by day

37、, if cannot promulgate fully, with difficulty reflects enterprise's soft strength and the state of operation comprehensively. 2.4Financial reporting's limitation 2.4.1 The present financial reporting provides the financial information main reflection the historical item has occurred, it the

38、related future information relevance which will need with the user decision-making is low. Because the financial reporting reports the historical item, the financial analysis was examination to the past item, thus these information whenever utilized in the decision-making process, has an important s

39、upposition, namely the past is foundation forecasts future reasonable. 2.4.2 The present financial reporting main reflect the information which can use the currency measurement, but is unable to reflect important information that many pair of business finance condition and the management performance

40、 have the major impact, like information enterprise's personnel , transport charges source condition, market share ,and so on. But the steady principle request estimate possible loss not to estimate that the possible income, to have the possibility to be exaggerating the expense, little to count

41、 the property and the income, causes the report data not to be solid. Is precisely because the financial reporting has these limitations, thus when carry on the financial analysis, must first determine the financial reporting itself information the reliability, otherwise realizes the statement analy

42、sis goal truly with difficulty.3. Concrete countermeasure suggestion 3.1 improve the financial reportingAbout measure speaking of historical costs' accountant, we cannot abandon completely, but must perform to improve: First, speeds up speed which the extraction amortizes, reduces the distance b

43、etween historical costs and the present cost as far as possible, to the original property's store of value, reduces enterprise's loss; Second, implements the present cost valuation, the change tradition cost valuation method, causes the account face value to be closer to the present actual p

44、rice, reduces the actual value and the realization value distance, the enhancement business finance report form authenticity. 3.2statement analysis target improvement First, regarding the quick ratio target, every ability fast realization property strong may belong to the quick asset project, theref

45、ore may use enterprise's monetary fund, the short-term negotiable securities, the notes receivable, the prestige good customer account receivable or the account age is smaller than 1 year account receivable, if enterprise's product quite sells well, the cash ability is very strong, but may a

46、lso add on stores goods the finished product to take the quick asset, calculates enterprise's quick ratio target, then can weigh ability the enterprise fast realization property accurately Next, regarding the current ratio target, may reject prepay credit cannot the realization, the prepaid expe

47、nses and the fluidity bad, and long-term unsalable but has not counted raises the goods in stock depreciation preparation the goods in stock with the bad account receivable, calculates enterprise's current ratio, enables it reflect capacity of enterprise's short-term accurately Once more, re

48、garding the cash ratio target, reflected pays in cash ability immediately, is also indicated that how target in the enterprise worst situation short-term credit capacity, to include the monetary fund and to maintain the short term investment condition the short term investment net amount (transactio

49、n monetary assets), but rejects a short-term stock investment set of jail to transform as long-term investment in fact. Generally speaking the importance of cash ratio is not big, because is impossible to request the enterprise reimburses the complete current liability with the cash and the short-te

50、rm securities investment, but works as when enterprise account receivable, goods in stock cash ability existence question, the cash ratio appeared is very important. 3.3 To improve statement analysis method system 3.3.1 insisted that the quantitative analysis and the qualitative analysis unify. The

51、modern enterprise not only faces the domestic environment also to need to face the complicated and diversified international environment, these external environment very difficult to quota sometimes, but has the material effect to the condition of business finance report form and the management perf

52、ormance, for instance fiscal statement extraneous information and so on. Therefore, we need to analysis foundation in quantitative, must make the qualitative judgment, must display personnel's rich experience and the quantity fully calculates after two aspects precisely the functions, both inter

53、action may enable the statement analysis to achieve the optimization, reflects the real situation well, obtains the useful information for policy-making. 3.3.2 insisted that the dynamic analysis and the vertical analysis unify. We saw the information paper, specially the financial reporting material

54、 generally was the static which reflect enterprise past or the historical operating condition, but enterprise's production operation service and the financial operation is a dynamic developing process, must therefore carry on the dynamic analysis, in the foundation of understanding in the past s

55、ituation, to analysis current situation's possible result to have certain help to the appropriate forecast enterprise in the future . 3.3.3 insisted that analyzes and the generalized analysis individually unifies. Must look at the question comprehensively, not only saw one-sidedly isolated indiv

56、idual financial norm Gao Yu is low, draws good and the bad conclusion. The financial norm value has the relativity, the identical target value reflects the different question in the different situation, will draw the opposite conclusion. For instance, in the property utilization efficiency's acc

57、ount receivable cycling rate target is higher, on the one hand the reflection enterprise average debt collection time is shorter, account receivable's reclamation is quicker, the debt collection efficiency is high, the quality is good; But on the other hand also possibly is because enterprise's credit policy is too strict is the result, this will also bring the negative influence to the enterprise, w