摘要
财务分析能力是指搜集各种财务信息 ,借以评价单位的财务状况及其经营成果 ,并预测未来 ,提供决策依据的能力 .高校培养学生的财务分析能力是“财务中心论”的要求 ,是教学过程的必要目的 ,也是培养学生实践能力的重要组成部分 .论述了培养学生财务分析能力的必要性、财务分析能力基本内容和培养学生财务分析能力的主要途径 .
The competency for financial analysis refers to collecting financial information from different channels,to estimate the financial situations of a unit and its operating achievements,and to furnish the decision-making grounds for the future prediction.The cultivation of students ,competency for financial analysis is urged by the perception of 'finance-centered management',and is the necessary objective to the process of professional training,and an aspect of the cultivation of students ,practical ability as well.Discussed in this paper are the significance of the cultivation of students ,competency in financial analysis,the connotations of this competency and the major ways to implement this cultivation.
出处
《徐州建筑职业技术学院学报》
2004年第1期50-54,共5页
Journal of XUZHOU Institute of Architectural Technology
基金
江苏省优秀研究生课程<财务分析>资助课题( 67)
关键词
财务分析能力
高校
实践能力
会计教学
企业财务管理
financial analysis
the competency for financial analysis
the contents of financial analysis
ways for the cultivation
