问题描述:
英语翻译
The economic-financial analysis
经济财政分析
The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,each element is being separately examined,the cause/effect causes are established,and are determined the trends and fluctuations of various indicators (Oprean,2002).The analysis completes the control with some aspects that cannot be pointed out by other control methods.It contributes to focusing the control on the essential problematical aspects.
The control cannot confine itself to finding the shortcomings.It is necessary to establish the level and the dynamic of the examined phenomena,the factors that influenced the evolution of the controlled phenomena,the correlation between these factors and the phenomena.
Although the analysis and the verification are two different lines of action,they are mutually conditioned.In order to make a quality analysis,real information is needed and therefore it is necessary to verify in advance the accounting documents in respect to form and content; afterwards will follow an economic-financial analysis (Munteanu,2003).
On the other hand,the documentary check uses the conclusions of the economic-financial analysis with the purpose of focusing on the sectors,factors and causes that have a negative influence upon the economic-financial situation of the patrimonial unit (Oprean,2002).
The economic-financial analysis is carried out by means of typical techniques such as:
a) Techniques for establishing the cause-effect relationships between the phenomena
Examples:the consistency of the examined object and the circumstances or conditions in which this took place.
b) The division and the breaking up insure the depth of the study of the economic financial activity,the time or space localization of the causes and the deviations.
c) Grouping,meaning the separation of the controlled operations into homogenous groups,depending on one or several criteria,depending on the purpose in view.
d) The balance of the elements and their variations are used when,among the elements of the controlled phenomena,there are sum and differences relations (for instance:the relation between the production volume of sold and cashed merchandise equals the initial stocks and the opening balances plus the volume of the fabricated production minus the final stocks and statement balances).
e) The operational correlation is used in adopting decisions when many factors interfere and must be taken into consideration.
The control methods and techniques typical for each method are presented in Table 2.
The economic-financial analysis
经济财政分析
The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,each element is being separately examined,the cause/effect causes are established,and are determined the trends and fluctuations of various indicators (Oprean,2002).The analysis completes the control with some aspects that cannot be pointed out by other control methods.It contributes to focusing the control on the essential problematical aspects.
The control cannot confine itself to finding the shortcomings.It is necessary to establish the level and the dynamic of the examined phenomena,the factors that influenced the evolution of the controlled phenomena,the correlation between these factors and the phenomena.
Although the analysis and the verification are two different lines of action,they are mutually conditioned.In order to make a quality analysis,real information is needed and therefore it is necessary to verify in advance the accounting documents in respect to form and content; afterwards will follow an economic-financial analysis (Munteanu,2003).
On the other hand,the documentary check uses the conclusions of the economic-financial analysis with the purpose of focusing on the sectors,factors and causes that have a negative influence upon the economic-financial situation of the patrimonial unit (Oprean,2002).
The economic-financial analysis is carried out by means of typical techniques such as:
a) Techniques for establishing the cause-effect relationships between the phenomena
Examples:the consistency of the examined object and the circumstances or conditions in which this took place.
b) The division and the breaking up insure the depth of the study of the economic financial activity,the time or space localization of the causes and the deviations.
c) Grouping,meaning the separation of the controlled operations into homogenous groups,depending on one or several criteria,depending on the purpose in view.
d) The balance of the elements and their variations are used when,among the elements of the controlled phenomena,there are sum and differences relations (for instance:the relation between the production volume of sold and cashed merchandise equals the initial stocks and the opening balances plus the volume of the fabricated production minus the final stocks and statement balances).
e) The operational correlation is used in adopting decisions when many factors interfere and must be taken into consideration.
The control methods and techniques typical for each method are presented in Table 2.
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