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qi ye cai wu feng xian ping jia : wu qu yu kuang jia zhong gou
Author(s): 
Pages: 22-27
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  财务风险评价误区财务分析框架重构;
Abstract: 在企业财务风险评价过程中,经常出现传统的财务指标被简单地套用,缺乏对宏观经济形势、行业特点和企业具体经济业务的深入理解以及战略性视角,不注重对报表的深度解读,简单地根据财务指标妄下判断等几大误区。本文拟就这几大误区展开详细的案例分析,以期纠正财务分析过程中的各种偏差,重构框架,引导企业财务风险评价工作朝着正确、合理、科学的轨道发展。
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