财务分析在企业信用管理中的问题与思考  

Reflections on the Problems for Financial Analysis in Business Credit Management

作　　者：成蓉晖[1] 何南[1] 

机构地区：[1]广东金融学院现代信用服务业发展研究中心,广东广州510520

出　　处：《征信》2013年第2期34-36,共3页Credit Reference

基　　金：广东金融学院校级课题(10XJ02-12)

摘　　要：财务分析是企业信用管理过程中评估客户信用风险的一个重要工具。但是财务分析也存在一定的局限性。应提高信用管理人员的综合能力和素质,采用多种分析方法全面评价企业的财务状况和经营成果,并利用先进的评价技术进行信用分析,以更好地为企业信用管理服务。Financial analysis is an important tool to evaluate the credit risks of customers during the process of business credit management. However, there are certain limitations for financial analysis as well. In order to serve the business credit management better, it is essential to improve the overall capability and quality of credit managers, to comprehensively evaluate the enterprise＇ s financial conditions and operating results by using a variety of analysis methods, and to conduct credit analysis by taking advantage of the advanced evaluation technology.

关 键 词：财务分析 企业 信用管理 局限性 

分 类 号：F234.4[经济管理—会计学] F830.56[经济管理—国民经济]