目前,有些企业经营不景气,效益下降,还在大量举债;有些企业表面红火,实际外强中干,潜亏累累,却仍然继续“吹着干”;有些企业甚至因为财务状况恶化,造成破产清算。凡此种种,都说明在我国企业中利用会计信息诊断企业财务情况,以便及时发现症结,解剖分析,及时治理,对保证企业的正常经营确有重要意义。一、财务诊断的特点企业诊断在国际上已发展成为一门独立完整的边缘性学科。它的一个重要分支便是财务诊断学。所谓企业财务诊断,是指以提高企业经济益为目的,运用定性和定量分析的方法,对企业生产经营过程中的劳动消耗、物资消耗和资金运用效果及财务管理工作等进行分析和评价,提出改 At present, some companies have experienced sluggish business operations, reduced profits, and large amounts of debt. Some companies have been prosperous. They have actually worked hard in foreign countries and have suffered a lot of losses, but they have continued to “blow dry.” Some companies have even caused bankruptcy and liquidation because of worsening financial conditions. All of these are used to explain the use of accounting information to diagnose the financial status of enterprises in our country’s enterprises, so that timely detection of cruxes, anatomical analysis, and timely governance can have important implications for ensuring the normal operation of the company. First, the characteristics of financial diagnosis Enterprise diagnosis in the international community has developed into an independent and complete marginal disciplines. One of its important branches is financial diagnostics. The so-called corporate financial diagnosis refers to the analysis and evaluation of the labor consumption, material consumption, capital use efficiency, and financial management work in the production and operation process of the enterprise, with the purpose of improving the economic benefits of the enterprise, using qualitative and quantitative analysis methods. change