文章基本信息

标题：Future development of financial analysis in organizations (a discussion paper)
其他标题：Perspektywy rozwoju analizy finansowej organizacji (artykuł dyskusyjny)
本地全文：下载
作者：Wanda Skoczylas
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2010
卷号：56
期号：112
语种：English
出版社：Rada Naukowa SKwP
摘要：The development prospects of financial analysis are discussed in the context of organization forms as well as the subject, scope and methodical assumptions of finan-cial analysis in an enterprise.It has been shown that the development of market economy has created the need for elaboration of new methodological foundations or modification of the existing ones, also for other forms of organization than enter-prises, banks and insurers.In the case of enterprises financial analysis development prospects are today determined by the management of enterprise value, which re-quires strategic as well as operating financial analysis supplemented by an enter-prise's rating on the capital market.Other important factors defining future development of financial analysis in-clude accessibility of information and its level of detail.It has also been shown that it is possible to eliminate the divergence between the scope and subject of external and internal analysis, but only in large companies.
其他摘要：Perspektywy rozwoju analizy finansowej odniesiono do form organizacji oraz przedmiotu, zakresu i założeń metodycznych analiz finansowych. Wykazano, że rozwój gospodarki rynkowej powoduje potrzebę wypracowania nowych założeń metodyczliz finansowych wyznacz
关键词：analiza finansowa;financial analysis