比重分析法 meaning in Chinese
proportional analysis approach
Examples
- This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system , for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method , including development of du pont analysis method and revisal of wale proportion analysis method , for which the author proposes that attention should be paid to the financial analysis , meanwhile enhance analysis of unfinancial index , establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本论文从两个方面探索提高会计信息的相关性,一是对现行财务报告体系的改进,提出应改进现有报表的部分项目,并增加全面收益表等相关的报表;二是对现行财务分析方法的改进,包括对杜邦分析方法的衍展及沃尔比重分析法的修正,提出应在重视财务分析的同时加强非财务指标的分析,建立平衡记分卡,运用综合评分法建立一套高效的绩效评价体系。