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Analyse systematic conception to building finance affairs
From;    Author:Stand originally
Analyse systematic conception to building finance affairs

[Summary] the principle that the article establishs with respect to financial analysis system, content undertook exploration, strive builds the quota system of financial analysis.

Financial analysis should the respect undertakes with respect to what, this problem is one of heat issues that meeting bound discusses our country money recently, because meeting discipline system is in our country money,this basically is across exists to repeat all the time on content, the phenomenon with not clear dividing line. Build independent financial analytics, the problem that the content that must analyse finance affairs becomes independent as has the research of systematic development.

One, the content of financial analysis

(One) the principle of establish of financial analysis content

The author thinks, the principle of establish of financial analysis content has 3: Show off? accords with international convention, the 2nd, accord with native national condition, the 3rd, satisfy the information need of much main body.

(2) the element that decides finance affairs analyses content

The element that decides finance affairs analyses content is very much, the author thinks main factor has:

1 course attribute is limitted

Course attribute is limitted is to point to those who learn division research territory to differentiate, the size of limits, wait with partial distinction in the round.

2 finance affairs analyse the need of main body

Financial analysis main body is concern with body of proprietor of an enterprise, the branch that needs to analyse information, unit, legal person, natural person waits. Can divide for exterior with interior two kinds big. Possessory, worker waits for the person that partial analyse main body includes office of creditor, partner, other company, accountant, government to reach its to concern orgnaization; interior to analyse main body to be business management commonly commonly outside, enterprise. Financial analysis subject is different, the content that its analyse also emphasizes particularly on somewhat, financial analysis main body decides the content of financial analysis.

3 finance affairs analyse target demarcate

Because company finance affairs analysed the diversity that main body forms to bring about the diversity of the target, make the cause system of financial analysis thereby, those who analyse a target is different what brought about analytic content again is different. If the purpose of investor investment is to gain profit, but investment risk is being accompanied in gain process, the size of the stability that so their analytic content is risk of trend of battalion of already of look forward to, investment, accrual and gain ability. And creditor is in when decide or amending the leasehold relation with the enterprise, to assure its debt powers and functions repays thoroughly as scheduled, should analyse ability of the liquidity of the security of asset, enterprise and gain. Look from the controller of the enterprise, the end that the enterprise uses these capital fund is the profit that seeks utmost, enterprise to possessory the responsibility that reachs creditor to assuming asset management, namely asset must maintain value and rise in value, to asset apply want to be able to make enterprise ego lives and development, and to possessory offer yield, by stipulation to creditor liquidate asset. Want to achieve these goals, controller must manage the each field work with conduct financial transactions to undertake evaluating to the enterprise through groovy and indefatigable analysis, analyse the reason that current financial standing and financial positive result generate the business, have an insight into the risk sex in battalion of already of look forward to, asset uses medium security and benefit sex, hold the development trend of the enterprise, provide a basis for company managemant decision and control. Other side is like accountant office, the purpose is the authenticity to investor and the operation result that concerned unit determines to the enterprise is offerred and financial standing, lawful sex, consistency, should undertake department of finance of; of check, analysis, revenue, bank wait for the data that needs to gain macroscopical adjusting control to report of company finance affairs, of the pay that also wants pair of company taxes, loan apply wait for a respect to undertake an analysis.
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