论文部分内容阅读
财务分析一般以报表为基础,通过比率分析、因素分析等方法,评价目标企业财务状况、经营成果和现金流量等相关财务信息。作为潜在债权人的国有大型商贸企业在选择合作客户和供应商过程中,不能完全依赖传统的财务分析方法评价客商的偿债能力和持续经营能力,还应当结合目标企业的行业背景和经营特点,分析其购销政策、偿债顺序、经营周期、景气指数和行业地位,取得必要的财务信息与非财务信息,关注异动信息,以具体的业务实例分析数据、透视经营,为筛选合作伙伴提供财务支持。
Financial analysis is generally based on the statements, through rate analysis, factor analysis and other methods to evaluate the financial status of the target business, operating results and cash flow and other related financial information. As a potential creditor, state-owned large-scale commerce and trade enterprises can not completely rely on the traditional methods of financial analysis to evaluate the solvency and sustainability of merchants during the process of selecting cooperating customers and suppliers. Based on the industry background and operating characteristics of the target enterprises, Its buying and selling policies, the order of repayment of debt, business cycle, prosperity index and industry status, obtaining the necessary financial information and non-financial information, focusing on transaction information, analyzing the data with specific business examples, operating in perspective and providing financial support to the screening partners.