| 商业企业财务分析体系的构建 |
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| 引用本文： | 靳海燕.商业企业财务分析体系的构建[J].大连海事大学学报(社会科学版),2009,8(4):102-104. |
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| 作者姓名： | 靳海燕 |
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| 作者单位： | 鞍山市粮食科学研究所,辽宁,鞍山,114002 |
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| 摘 要： | 商业企业财务分析的核心是确立商业企业财务指标体系，以反映商业企业经营状况和经营效果。分析商业企业财务分析体系的构建原则和商业企业的运作模式，针对连锁超市的运营模式对传统的杜邦财务分析体系进行变造，建立商业企业财务分析体系，并给出商业企业财务分析的指标。
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| 关 键 词： | 商业企业 财务分析 连锁超市 |
Establishment of commercial enterprise finance analysis system |
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| JIN Hai-yan.Establishment of commercial enterprise finance analysis system[J].Journal of Dalian Maritime University:Social Science Edition,2009,8(4):102-104. |
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| Authors: | JIN Hai-yan |
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| Institution: | Anshan Grain Science Research Institute;Anshan 114002;China |
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| Abstract: | The core of the commercial enterprise financial analysis is to establish the financial index system,thereby the status and the effect of the operation of the commercial enterprise can be reflected.The paper analyzed the establishing principle of the commercial enterprise financial analysis system,as well as the operation mode of the commercial enterprise.Then according to the operation mode of the chain supermarket,it reformed the traditional financial analysis system of DuPont and established the commercia... |
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| Keywords: | commercial enterprise financial analysis chain supermarket |
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