| 对建立财务分析指标体系的构想 |
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| 引用本文： | 李刚.对建立财务分析指标体系的构想[J].北京工业职业技术学院学报,2007,6(3):116-119. |
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| 作者姓名： | 李刚 |
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| 作者单位： | 北京工业职业技术学院,北京,100042 |
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| 摘 要： | 建立独立的财务分析学,必须将财务分析的内容作为一个独立的问题进行系统深入的研究.由于我国财会学科体系在内容上一直存在交叉重复、界限不清的现象,因此,财务分析应该就哪些方面进行的问题成为我国财会界最近讨论的热点问题之一.文章就财务分析建立的原则、内容及其与经济活动分析、财务管理、会计间的关系等内容进行了探讨,构建了财务分析指标体系.
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| 关 键 词： | 财务分析 指标体系 构想 |
| 文章编号： | 1671-6558（2007）03-116-04 |
| 修稿时间： | 2007-03 |
A Conception of the Establishment of Accountion of Accounting Analusis Referential System |
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| Li Gang.A Conception of the Establishment of Accountion of Accounting Analusis Referential System[J].Journal of beijing vocational & technical institute of industry,2007,6(3):116-119. |
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| Authors: | Li Gang |
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| Institution: | Beijing Polytechnic College , Beijing 100042, China |
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| Abstract: | The Establishment of the independent accounting analysis discipline requires a systematic and deep research on the content of accounting analysis as an independent matter. Because of the overlappings in the accounting disciplines, the matter that is what belongs to accounting analysis discipline has triggered the heated discussion. This thesis offers a study on the principles of the establishment and the content of the accounting analysis discipline , and also gives a discussion on the relationship between the economy , financial management, and accounting , so as to establish an accounting Analysis referential system. |
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| Keywords: | accounting analysis referential system conceit |
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