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                  财务会计论文

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                  财务分析中常见的问题与解决措施

                  时间:2019-03-12 来源:现代营销(下旬刊) 作者:卢伟娜 本文字数:3371字

                    摘    要: 财务分析工作是企业财务管理中非常重要的内容,所应用的财务分析方法也有很多种,而当前部分企业的财务分析中依然存在一些问题,包括财务数据准确性不足、财务分析管理体系不够完善等。对此,企业财务部门则要不断提高对财务分析的重视、健全相应管理体系,保证财务数据的准确性,进而全面提升财务人员的综合素质,从而确保财务分析高质量进行。

                    关键词: 财务分析方法; 财务分析; 存在问题;

                    QIYECAIWUGONGZUOZHONGDECAIWUFENXIYOUZHEHENQIANGDEZONGHEXING,XUYAOYUNYONGDAODUOGEFANGMIANDEZHISHIYUJINENG,BAOKUOSHUXUE、JINGJI、JINRONG、GUANLI、YUNCHOUDENGFANGMIAN,JUTIYUNYONGDEFANGFABAOKUOYINSUFENXIFA、BIJIAOFENXIFA、BILVFENXIFA,ZHIYOUZONGHEYUNYONGZHEIXIEFANGFA,CAINENGGENGHAODIDUIJINGJIHUODONGJINXINGFENXI,CONGERZHUNQUEDIFANYINGCHUQIYEJINGYINGJIEGUO。QIYEFAZHAN、JINGJILIYIYUQIYECAIWUFENXIYOUZHEYIDINGGUANXI,SUOYI,QIYEXUYAOXIYINGENGDUOGAOSUZHIDECAIWUFENXIRENYUAN,JISHIFAXIANCAIWUFENXIGONGZUOZHONGCUNZAIDEWENTI,BINGCAIQUDUIYINGCUOSHIJIEJUEWENTI,CUJINQIYEFAZHAN,WEIQIYEHUODEGENGDUOJINGJIXIAOYIDIANDINGJICHU。

                    1. 财务分析的方法

                    1.1 、比率分析法

                    CIZHONGFANGFADEJUTIYUNYONGWEI,BACAIWUBAOBIAOZHONGCHUYUTONGYISHIJIANDEBUTONGXIANGMUZHIXIADESHUJUZHENGLICHULAI,RANHOUJINXINGDUIBIFENXI,CONGERFENXIHEPINGJIACHUBENQIYEZAIGAIDUANSHIJIANNEIDEJINGYINGQINGKUANGYUCHENGGUO。CAIWUFENXIGONGZUOZHONG,CIZHONGFANGSHIDEYINGYONGFEICHANGGUANGFAN,JUYOUYIDINGYOUSHI,DANSHIYEYOUYIXIEBUZUDEDIFANG。BIRU,CIFANGSHISHIHEZHENDUISHUJUZUOJINGTAIHUAFENXI,HENNANYOUXIAODIJINXINGDONGTAIHUADUIBIFENXI;LINGWAI,CIZHONGFENXIFANGFAXIA,FENXIDUIXIANGWEIYIJINGFASHENGDELISHIXINGSHUJU,SUOYIYUCEXINGJIEGUODEKEKAOXINGBUSHIHENGAO;CIZHONGFANGFAYILISHIZHANGMIANCHENGBENWEIJICHU,YINCI,HENNANJIANGWUJIABIANDONGERXINGCHENGDEYINGXIANG,YOUXIAODIFANYINGCHULAI。YOUYUZHEIXIEBUZUDECUNZAI,SUOYISHIYONGCIZHONGFENXIFANGFASHI,YAOJIANGQUANBUZHONGLEIDEBILVJIEHEZAIYIQI,QUANMIANDIZONGHEHUABIJIAOSHUJU,RANHOUJINXINGFENXI,BINGBUKEYIJINXINGDANDUHUABILVFENXI。

                    1.2、 比较分析法

                  星云棋牌官网下载   CIZHONGFANGFAXIA,YOULIANGGEBUTONGDEBIJIAOFAFANGSHI,YIZHONGSHIZONGXIANGDEBIJIAO,LINGYIZHONGSHIHENGXIANGDEBIJIAO。ZONGXIANGJUTIBIJIAOFANGFA,QIYEMOUYIDUANSHIJIANNEIDECAIWUZHUANGKUANGTONGQIANYISHIJIANDUANNEIDECAIWUZHUANGKUANGJINXINGDUIBI,DECHUDUIBIJIEGUO,RANHOUFENXIZHENGDUANSHIJIANNEIQIYECAIWUBIANHUAQINGKUANGYIJIFAZHANQUSHI。HENGXIANGJUTIBIJIAOFANGFA,SHOUJIBINGZHENGLIYIDUANSHIJIANNEI,BENQIYEDECAIWUSHUJUYIJITONGXINGYEQITAQIYEDECAIWUSHUJU,JUTIBIJIAOGEXIANGSHUJUPINGJUNZHIHUOZHEQITASHUZHI,YIFENXIZHENGGEXINGYEDECAIWUSHUJUQINGKUANG,FENXIBENQIYECUNZAIDECAIWUWENTI。TONGCHANGXUYAOSHIYONGJISUANGONGSHIJISUANCHUCHAYIE,JUTISHI:CHAYIE=FENXIDUIXIANGSHUZHI-PANDUANBIAOZHUNSHUZHI。

                    1.3、 因素分析法

                    此种方法以分析指标和影响因素间存在的关系为基础,从数量角度对其中的变动因素作用在指标上的影响情况进行分析。企业是有机整体,各个会计指标数值均可能受到不同因素影响。从数量角度进行因素影响分析,有助于财务人员找出财务状况的矛盾,对于企业经营情况进行评价,得出的结果也更具说服力。因素分析使用的过程中,连环替代法使用的次数最多,主要就是分析多种变化因素影响时,可以先假设其他因素不会产生影响,逐一对每一种因素的影响做分析。财务分析过程中,连环替代化简便化,得到差额分析法。
                   

                  财务分析中常见的问题与解决措施
                   

                    2. 财务分析中常见的问题

                    2.1、 财务报表的准确性不足

                    QIYESHENGCHANJINGYINGGUOCHENGZHONG,CHUYUBUTONGJIANSHEGUIMO,JIUHUIYONGDAOBUTONGGUANLIFANGFA,SUOYICAIWUJISUANFANGFAYEBUYIYANG,TONGSHITONGHUOPENGZHANGYEHUIYINGXIANGDAOQIYE。ERZAIQIYEJILUGEZHONGXINXIDESHIHOU,YOUYURENWEIYINSUDEYINGXIANG,SHIDECAIWUSHUJUXINXIZHUNQUEXINGDEBUDAOBAOZHENG,CAIWUFENXIJIEGUOSHIFOUZHUNQUE,YEJIUBUNENGQUEDING。QIYEXUYAOJINXINGCAIWUSHUJUFENXI,SUOZHENDUIDEDUIXIANGYESHILISHICAIWUSHUJU,TUXIANCHUMINGXIANDEZHIHOUXING,TONGYANGBUNENGBAOZHENGXIANGYINGSHUJUBAOBIAODEZHUNQUE。RUGUOQIYEXUYAOPINGGUBUTONGCAIWUZHIBIAO,NEIMEJIUXUYAOHUOQUYIDINGCAIWUSHUJU,RUGUOCAIWUSHUJUBUGOUZHUNQUE,ZHENGTISHANGBUNENGBAOZHENGZHENSHIXING,YEJIUHUIYINGXIANGDAOCAIWUBAOBIAODEZHENSHIXING。

                    2.2、 财务分析管理体系不够完善

                    XIANJIN,KEXUEJISHUBUDUANFAZHAN,HENDUODASHUJUJISHUYINGYONGZAIQIYEDECAIWUFENXIGONGZUOZHONG,KESHIYOUBUFENQIYEYIJIUNANYIRENSHIDAOKEXUEHUACAIWUFENXIDEZHONGYAOXING。JUTIBIAOXIANWEI,QIYEZAIDASHUJUWEIJICHUDECAIWUFENXIJISHUSHANGDETOUZIBUGOUCHONGZU,MEINENGKANQINGCHUDASHUJUJISHUDUIYUCAIWUFENXIDEQIANZAIYOUSHI,YEJIUMEINENGDIYISHIJIANSHIYONGXIANJINCAIWUFENXIJISHU,DAOZHICAIWUFENXIGONGZUODEXIAOLVJIAODI,ZAOCHENGCAIWUFENXIDEZHILIANGJIANGDI,CAIWUFENXIJIEGUODESHIJIXINGHEKEGUANXINGBUZU。QUESHAOGAOXINJISHUDEZHICHI,QIYECAIWUFENXIDEGUANLITIXIJIUHUIBUGOUWANSHAN,SUOYIZAIYUSUANFANGMIANDEGUIHUABUSHIFEICHANGXIANGXI,BAOKUOZIJINZAINEIDEGEZHONGZIYUANDEFENPEI,YEJIUBUSHIFEICHANGHELI。CAIWUGUANLIZHEDUIYUCAIWUGUANKONGZHENGCEDEANPAIBUSHIHENHELI,HENSHAOHUIYUNYONGYIXIEXINDECAIWUFENXILINIAN。

                    2.3、 财务分析人员的综合素质有待提升

                    CAIWUFENXIGONGZUOZHUYAOZHIXINGRENSHICAIWURENYUAN,XUYAOCAIWURENYUANZHENDUICAIWUSHUJUBAOGAOJINXINGFENXI,JINERDEDAOFENXIJIEGUO,ZONGHEHUAZHENGLIFENXIDEJIEGUO。KESHI,YOUYUCAIWURENYUANDEZONGHESUZHIBUGOUGAO,JIUHUICHUXIANGEZHONGGEYANGDEWENTI,BAOKUOBUSHUXIFENXILIUCHENG,DAOZHIFENXIJIEGUOCUOWU;CUOWUSHIYONGCAIWUZHIBIAO,DAOZHIFENXIJIEGUOBUZHUNQUE;CAIWUSHUJUJISUANGUOCHENGCUNZAICUOWU,YINGXIANGDAOCAIWUFENXIJIEGUO。CAIWUFENXIRENYUANDUIBENQIYEJINGYINGZHUANGKUANGDELEJIEBUGOUSHENRU,YEHUIYINGXIANGDAOCAIWUFENXIJIEGUO。

                    2.4、 财务风险的抵抗能力不强

                  星云棋牌官网下载   XINSHIDAIBEIJINGXIA,DASHUJUJISHUDEYIGUANGFANYINGYONG,GENGDUOQIYEYUELAIYUEZHONGSHICAIWUFENGXIANDEYUJING,KESHIBUFENQIYEQUEMEINENGGUANZHUDAOCAIWUFENXISUOQIDAODECAIWUYUJINGZUOYONG,QIYEDECAIWUFENGXIANYUJINGNENGLIDEBUDAOTIGAO,JIUHENNANDIKANGWEILAIKENENGCHUXIANDECAIWUFENGXIAN。TONGSHICAIWUFENXIRENYUANYEMEINENGZHONGSHICAIWUFENGXIANYUJING,DANGQIYECHUXIANCAIWUFENGXIANDESHIHOU,DIKANGCUOSHIZHUNBEIBUGOUCHONGFEN,YEJIUYINGXIANGDAOQIYEWEILAIFAZHAN。

                    3. 针对财务分析问题所采取的措施

                    3.1、 全面强化企业的财务分析意识

                  星云棋牌官网下载   QIYELINGDAOZHEYAOJIFACAIWUBUMENLINGDAOZHEHEGONGZUORENYUANDEGONGZUOJIJIXING,ZHUJIANTISHENGDUIYUZICHANFUZHAIBIAOHEZICHANSUNYIBIAODERENSHI,ZUOHAOZHEILIANGFANGMIANDECAIWUFENXIGONGZUO,WEIQIYEGUANLITIGONGYOUXIAODEJUECESHUJU。DANGCAIWURENYUANRENSHIDAOCAIWUFENXIGONGZUOZHONGYAOXINGZHIHOU,CAINENGZHUNQUEDIJINXINGGEZHONGSHUJUDEFENXI,GAOZHILIANGDIYUNYONGGEZHONGFENXIFANGFAJINXINGCAIWUSHUJUDEFENXI,DEDAOGEZHONGCAIWUBAOBIAO,GENGSHENDUDIYANJIUBENQIYEFAZHANZHUANGKUANGYIJIWEILAIFAZHANQUSHI。

                    3.2、 切实保证财务数据真实有效

                  星云棋牌官网下载   CAIWUFENXIZHENDUIDEDUIXIANGWEILIRUNBIAO、SUNYIBIAO、ZICHANFUZHAIBIAODENGBAOBIAO,JIASHEZHEIXIESHUJUZHONGYOUCUOWUCUNZAI,HUOZHEYOUWUCHACUNZAI,NEIMEZUIHOUDEFENXIJIEGUOYEHUICUNZAIPIANCHA,BUNENGDEDAOZHENGQUEDEKEXUEFENXIJIEGUO。SUOYI,BIXUBAOZHENGCAIWUSHUJUDEZHENSHIXING,YAOQIUCAIWURENYUANYIDUANZHENGDETAIDUMIANDUISHUJUSHOUJIGONGZUO,YANMIZHIXINGCAIWUGUANLIZHIDU,ZHUNQUEZHIDINGGEZHONGBAOBIAO,ZUIHOUCAINENGZHUNQUEFENXICAIWUSHUJU,DEDAOGENGWEIZHUNQUEDECAIWUFENXIBAOGAO,JINERWEIQIYETIGONGJINGZHUNDEJUECEFENXICANKAOSHUJU。

                    3.3、 健全财务分析管理体系

                  星云棋牌官网下载   XIANGYAOBAOZHENGCAIWUFENXIGONGZUODEJINGZHUNXING,JIUBIXUBAOZHENGCAIWUBAOGAODEZHUNQUE,ZHEIJIUXUYAOWANSHANDECAIWUBAOGAOTIXIZUOWEIZHICHENG。XIANYAOQUANMIANQIANGHUACAIWUGONGZUORENYUANDEYEWUNENGLI,ZHUYAOBAOKUOCAIWUPANDUANNENGLI、FENXINENGLI、ZHENGHENENGLI,CAINENGMIANDUIGEZHONGGEYANGDEWENTI,ZHEIYANGCAIWUFENXIRENYUANCAINENGTIGAODUIBAOBIAODEZHONGSHI,BUDUANWANSHANCAIWUBAOGAOTIXI,QUANMIANFENXIQIYEDANGXIAJINGYINGQINGKUANG。YICAIWUFENXIHEHUIJIJUECEWEIJICHU,GENGZHUNQUEDIFENXIQIYEWEILAIFAZHANQUSHI,CONGERWEIQIYESHENGCHANJINGYINGJUECEDIANDINGJICHU。ERZHENDUIWUJIABIANDONGQINGKUANG,SUOBIANZHIDECAIWUXINXIBAOGAO,KEYIJIUQIZHONGMEIGEXINXILAIYUANJINXINGFENXI,YIGENGSHENDUDIPOUXIQIYEZHUANGTAI,JINERBUDUANDUICAIWUBAOGAOTIXIJINXINGWANSHAN。

                    3.4、 不断提升财务人员的综合素质

                  星云棋牌官网下载   SHOUXIAN,QUANMIANTISHENGCAIWURENYUANZAICAIWUGONGZUOYEWUFANGMIANDESUZHI,BAOZHENGCAIWURENYUANJUBEIGEZHONGZHUANYEZHISHIHEJINENG,TONGSHITUOZHANZHISHIFUGAIMIAN,RANGQIZHANGWOBENXINGYEDEZHUANYEZHISHI,ZHEIYANGJINXINGDECAIWUFENXICAIHUIGENGJIAQUANMIANHEYOUZHENDUIXING。QICI,QUANMIANTISHENGCAIWURENYUANDEZHIYEDAODESUYANG。CAIWURENYUANBIXUBAOCHIZHEKEGUANTAIDUHEGONGZHENGSIXIANGJINXINGCAIWUFENXI,CAINENGZUOCHUKEGUANGONGZHENGDECAIWUFENXIBAOGAO。ZHEIJIUXUYAOJINXINGZHIYEDAODEPEIXUN,GAIZHENGCAIWURENYUANMAHUDAYI、YINGFULESHIDEBULIANGXIGUAN。ZUIHOU,KAIZHANPEIXUNGONGZUO,DINGQIHUOZHEBUDINGQIDIJINXINGCAIWUZHUANYEZHISHIHEZHIYEDAODESUYANGPEIXUNGONGZUO,BUDUANTISHENGCAIWUYEWUNENGLI、ZHIYESUYANGDENG,HAIYAOCUJINCAIWURENYUANDESHUJUXIUZHENGNENGLITISHENG,CONGERJIANLIYIZHIYOUXIUDECAIWUFENXIDUIWU,BAOZHENGCAIWUFENXIGONGZUOGAOZHILIANGJINXING。

                    结束语

                  星云棋牌官网下载   ZONGSHANGSUOSHU,QIYELINGDAOZHEYIDINGYAOZHONGSHICAIWUFENXIGONGZUO,BINGDAILINGCAIWURENYUANKAIZHANCAIWUFENXIGONGZUO,JIANGQIZUOWEICAIWUGONGZUODEZHONGDIAN,RANGCAIWUFENXIFAHUICHUJIJITUIDONGZUOYONG,CUSHIQIYEQIANJINHEFAZHAN。JINYIBUDITISHENGCAIWUFENXIDESHUIPING,BAOZHENGCAIWUFENXIDEZHILIANG,WEIQIYEJIANKANGWENDINGDIFAZHANDIANDINGJICHU。

                    参考文献

                    [1]杨文静.探索大数据时代下企业财务分析中存在问题及方法[J].纳税,2019,13(29):150.
                    [2]徐麦.财务分析方法与财务分析中存在的问题[J].纳税,2018,12(29):107.
                    [3]高野.试论财务分析方法及财务分析中存在的问题[J].中国国际财经(中英文),2017(23):47.
                    [4]刘彦莹.财务分析方法与财务分析中存在问题的思考[J].经贸实践,2017(17):237.

                    卢伟娜.财务分析方法与财务分析中存在的问题探析[J].现代营销(下旬刊),2020(02):215-216.
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