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基于价值角度构建企业财务分析体系

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财务管理是企业管理的核心环节,也是企业实现可持续发展的重要基础及保障.2022 年《关于中央企业加快建设世界一流财务管理体系的指导意见》中指出,要高度重视财务管理工作,持续优化管理手段,构建基于业财融合的财务分析体系,多维度开展价值跟踪分析,更好地应用财务语言,助力企业高质量发展.基于此,文章首先对财务分析体系作出相关概述;接着总结了传统财务分析方法的不足;然后,又论述了基于价值角度构建企业财务分析体系的路径;最后,针对企业财务分析体系的优化提出了具体的建议,以期提供一种更为科学、系统的财务分析方法,支持企业提高财务分析质量,有效防范业务风险,进一步为管理层经营决策提供重要支持,为企业高质量发展提供有力保障.
Constructing Enterprise Financial Analysis System Based on Value
Financial management is the core link of enterprise management,and it is also the important foundation and guarantee for enterprises to realize sustainable development.In 2022,China pointed out in the Guiding Opinions on Accelerating the Construction of World-Class Financial Management System by Central Enterprises that it is necessary to attach great importance to financial management,continuously optimize management methods,build a financial analysis system based on the integration of industry and finance,carry out multi-dimensional value tracking analysis,and better apply financial language to help enterprises develop with high quality.Based on this,this paper first makes a relevant overview of the financial analysis system.Then it summarizes the shortcomings of traditional financial analysis methods.And it discusses the path of constructing enterprise financial analysis system based on value.Finally,specific suggestions are put forward for the optimization of enterprise financial analysis system,with a view to providing a more scientific and systematic financial analysis method,supporting enterprises to improve the quality of financial analysis,effectively preventing business risks,further providing important support for management decision-making and providing a strong guarantee for high-quality development of enterprises.

value managementfinancial analysis systemfinancial indicatorsDuPont analysisEVA analysis

张清颖

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中国政企合作投资基金股份有限公司,北京 100038

价值管理 财务分析体系 财务指标 杜邦分析法 EVA分析法

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(3)
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