关于xx县农村信用合作社财务分析与评价（大摘要）.doc
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关于xx县农村信用合作社财务分析与评价（大摘要）,摘要财务分析是指以财务报表和其他资料为依据和起点，采用科学的分析方法，系统分析和评价企业过去和现在的经营成果、财务状况及其变动，目的是了解过去、评价现在、预测未来，帮助利益关系集团改善决策。财务分析的最基本的功能，是将大量的报表数据转换成对特定决策有用的信息，减少决策的不确定性。财务报表虽然为信息使用者提供了企业财务状...
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摘要
财务分析是指以财务报表和其他资料为依据和起点，采用科学的分析方法，系统分析和评价企业过去和现在的经营成果、财务状况及其变动，目的是了解过去、评价现在、预测未来，帮助利益关系集团改善决策。财务分析的最基本的功能，是将大量的报表数据转换成对特定决策有用的信息，减少决策的不确定性。财务报表虽然为信息使用者提供了企业财务状况、经营成果方面的资料,但是显然不能提供准确的信息，只有通过财务报表分析,才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息,进而指导决策。财务报表提供的的信息是概括性的、高度浓缩的，要想通过报表了解企业的真实情况，还必须对报表进行进一步的细致的分析。
关键词 偿债能力 营运能力 盈利能力
Abstract
Financial analysis is an important link of enterprise finance management, with financial we can systematic analysis and eva luate enterprise’s management achievement and the change of financial condition. The purpose is comprehend past, eva luate now, calculate future, give the sentific evidence to the manager to demand. However, due to ownership and management of the separation of these external interest groups not directly involved in the operation and management activities of enterprises, in order to understand the financial position and operating results, only through the financial statements. However, the financial statements provided by the information is general and a high degree of enrichment, through statements in order to understand the real situation of enterprises, the statements must also be further detailed analysis.
Key words Solvency Profitability Operating capacity
财务分析是指以财务报表和其他资料为依据和起点，采用科学的分析方法，系统分析和评价企业过去和现在的经营成果、财务状况及其变动，目的是了解过去、评价现在、预测未来，帮助利益关系集团改善决策。财务分析的最基本的功能，是将大量的报表数据转换成对特定决策有用的信息，减少决策的不确定性。财务报表虽然为信息使用者提供了企业财务状况、经营成果方面的资料,但是显然不能提供准确的信息，只有通过财务报表分析,才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息,进而指导决策。财务报表提供的的信息是概括性的、高度浓缩的，要想通过报表了解企业的真实情况，还必须对报表进行进一步的细致的分析。
关键词 偿债能力 营运能力 盈利能力
Abstract
Financial analysis is an important link of enterprise finance management, with financial we can systematic analysis and eva luate enterprise’s management achievement and the change of financial condition. The purpose is comprehend past, eva luate now, calculate future, give the sentific evidence to the manager to demand. However, due to ownership and management of the separation of these external interest groups not directly involved in the operation and management activities of enterprises, in order to understand the financial position and operating results, only through the financial statements. However, the financial statements provided by the information is general and a high degree of enrichment, through statements in order to understand the real situation of enterprises, the statements must also be further detailed analysis.
Key words Solvency Profitability Operating capacity
