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最近,笔者见到一则报道:某单位严格管理差旅费,今年头两个月的开支比去年同期下降了50%.结论是该单位贯彻了勤俭节约的原则.如果不是出于疏忽和无知,这种分析是毫无意义的.为了提高财务分析的作用,以此为例,谈几点看法:(1)这个单位今年头两个月所需要开支的差旅费指标与去年同期是否可比,比如,是否由于所承担任务的不同而减少了差旅费的开支;(2)分析的方法是否科学,比如,是否由于去年头两个月的开支大,今年虽然下降了50%,但实际开支数仍然超过控制指标数;(3)分析的结论是否全面,比如,是否由于差旅费开支下降了50%,而影响了事业任务的完成.
Recently, the author saw a report: A unit strictly manages travel expenses. The expenditure for the first two months of this year has decreased by 50% compared with the same period of last year. The conclusion is that the unit implements the principle of diligence and economy. If it is not for negligence and ignorance, this This kind of analysis is meaningless. In order to improve the role of financial analysis, I will use this as an example to discuss several points: (1) Is the travel expenditure target expenditure required for the first two months of this year comparable to the same period last year? For example, (2) Whether the method of analysis is scientific because, for example, whether the method of analysis is scientific, for example, whether or not this year has fallen by 50% due to heavy expenditure in the first two months of last year, the actual expenditure still exceeds the control target. (3) Whether the analysis conclusions are comprehensive, for example, whether the expenditure on travel expenses has dropped by 50%, which has affected the completion of business tasks.