CAJ | 학술논문

财务分析评价体系可以为企事业单位相关经济利益人作出决策提供有用数据，帮助管理人员发现日常财务管理中存在的不足和疏漏，为完善财务管理、改善财务决策提供依据。介绍了高校财务分析的意义，分析了高校财务分析存在的问题，提出了基于预算管理模式下财务分析体系的构建设想。
재무분석평개체계가이위기사업단위상관경제이익인작출결책제공유용수거，방조관리인원발현일상재무관리중존재적불족화소루，위완선재무관리、개선재무결책제공의거。개소료고교재무분석적의의，분석료고교재무분석존재적문제，제출료기우예산관리모식하재무분석체계적구건설상。
As a value evaluation system ,financial analysis can provide useful data for the related financial interest person in state enterprises to make decision ,meanwhile it can also help the management personnel to find the existing shortcomings and omissions to provide the foundation for perfecting financial manage -ment and improving financial decision .Based on the meaning of financial analysis ,it analyzed the existing problem in the college financial analysis and proposed the concreting ideas of building financial analysis system under the budget management mode .