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随着全球信息化大潮席卷而来,现代企业制度建设呈纵深化发展态势,企业现代化进程步入快速轨道,信息资源日益成为现代企业管理的基础战略性资源。财务信息作为企业最宝贵的内部经济资源之一,对提升企业资源配置效率和管理水平、提高企业经济效益、从而增强企业核心竞争力具有不可忽视的价值。借助财务报表数据分析,使财务信息更好地为企业经营决策和管理目标服务,是现代企业可持续健康发展的现实捷径。财务报表数据分析重要手段之一便是利润敏感性分析,
With the tide of global informationization sweeping away, the construction of modern enterprise system has been deepening the trend of development. The process of enterprise modernization has entered a rapid track, and information resources have increasingly become the basic strategic resource for modern enterprise management. Financial information, as one of the most valuable internal economic resources of an enterprise, can not be ignored in enhancing the efficiency and management level of enterprise resource allocation, improving the economic efficiency of enterprises and enhancing their core competitiveness. With the help of financial statements data analysis, making the financial information serve the enterprise’s management decision-making and management objective better is the realistic shortcut of sustainable and healthy development of modern enterprises. One of the important means of financial statement data analysis is the profit sensitivity analysis,