| 会计报表分析指标体系改进研究 |
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| 引用本文： | 李争光,陈桂红.会计报表分析指标体系改进研究[J].盐城工学院学报(社会科学版),2011,24(2):34-38. |
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| 作者姓名： | 李争光 陈桂红 |
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| 作者单位： | 1. 江苏大学财经学院,江苏镇江212013;盐城工学院经济管理学院,江苏盐城224051
2. 盐城广播电视台财会中心,江苏盐城,224000 |
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| 摘 要： | 现行的会计报表分析指标体系在企业财务分析活动中发挥着非常重要的作用,但其本身还存在着一些局限性,通过分析现行会计报表分析中存在的问题与局限,提出了改进现行会计报表分析体系的建议。
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| 关 键 词： | 会计报表分析 改进 建议 |
Research on Improvement of Analysis Index System of Accounting Statements |
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| LI Zheng-guang,CHEN Gui-hong.Research on Improvement of Analysis Index System of Accounting Statements[J].Journal of Yancheng Institute of Technology,2011,24(2):34-38. |
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| Authors: | LI Zheng-guang CHEN Gui-hong |
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| Institution: | LI Zheng-guang1,2,CHEN Gui-hong3(1.School of Finance and Economics,Jiangsu University,Jiangsu Zhenjiang 212013,China,2.School of Economy and Management,Yancheng Institute of Technology,Jiangsu Yancheng 224051,3.Yancheng Broadcasting Station,Financial Center,Jiangsu Yancheng 224000,China) |
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| Abstract: | The current analysis index system of accounting statements plays a very important role in corporate financial analysis,but there are some limitations.Therefore,this paper analyzes limitations of current accounting statements analysis and suggests improvement of the current analysis index system of accounting statements. |
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| Keywords: | analysis of accounting statements improvement suggestions |
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