对高等院校的财务分析对高等院校的财务分析.doc

对高等院校的财务分析 Financial analysis of colleges and universities 摘要：财务分析工作越来越引起人们的重视，其作用越来越大。但当前高校财务分析还较薄弱，存在着分析不全面、混淆会计报表分析和财务分析概念、分析方法单一、技术手段落后、指标体系不完善等问题。通过完善高校财务分析指标体系、采用科学分析方法、充分利用计算机技术等方面，从而提高高校财务分析水平，提高财务分析信息质量，提高为信息使用者服务能力。 Abstract: the financial analysis work is more and more arouse peoples attention, its effect is more and more big. But current financial analysis of colleges and universities is relatively weak, there is a confusion analysis is not comprehensive, accounting statement analysis and financial analysis of concept and analysis method of single, backward technical means, index system is imperfect and so on. Through improving the college financial analysis indicator system, using scientific analysis method, make full use of computer technology, etc, so as to improve the level of financial analysis of colleges and universities, improve the quality of financial analysis information, improve the service for the users of the information ability. 关键词：高校，财务分析，措施 Key words: colleges and universities；Financial analysis；measures 在市场经济高度发达的今天，财务信息的重要性越来越被人们重视，人们对财务信息的质量要求也越高。财务分析是对普通财务信息进行进一步加工，是在财务报表所揭示信息基础上，生成更多的财务信息，从而产生质量更高的深层次的财务信息，以提高财务信息的质量，提高财务服务质量，为经济管理和决策提供更有用的财务信息。为适应市场经济的发展，为满足国家对高校宏观调控的需要，为满足高校自身发展、多渠道筹资的需要，高校财务必须从核算型向分析型发展。 In a market economy highly developed today, the importance of financial information by people more and more attention, people is, the higher requirement for the quality of financial information. Financial analysis is the general financial information for further processing, is based on the financial statements reveal information, generate more financial information, to produce higher quality deep financial information, in order to improve the quality of financial information, improve the quality of financial services, more useful for the decision of economic management and financial information. In order to adapt to the development of market economy, to meet the needs of the national macroeconomic regulation and control in co