危机经济条件下企业财务稳定性评价的方法问题

E. Levkina, Z. Lyalina, E. A. Kurasova
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引用次数: 1

摘要

公司的财务稳定性是评估企业当期和以后经营状况的最重要标准之一。当然,每个企业都希望有企业流动性,否则创业的基础就崩溃了;然而,做生意的目的是为了盈利。一个企业可以获得很好的利润,但同时也有很大的负债,即债务。在这种情况下,很难称公司财务稳定。俄罗斯联邦经济危机的开始只是促使进行这种研究。首先,因为有必要了解整个国家的经济形势如何影响单个企业,其次,可以提前注意到这种影响的先决条件以及如何尝试防止它们。这项研究的相关性在于,今天在俄罗斯,在评估各组织的地位及其与现实的适当比较方面存在一些困难。有许多不同的方法来评估财务状况,特别是公司的财务稳定性。然而,在选择其中一个时,有必要考虑它们,以确定它们在某些市场条件下应用的缺点。识别不同理论的这些缺点将使我们能够胜任和可靠地分析各种公司的财务状况。同样值得注意的是,这个话题不仅与公司本身相关。财务稳定指标作为企业财务状况的组成部分,其正动态的存在是企业投资吸引力的重要依据之一。因此,不仅公司内部对此类研究感兴趣,外部的其他市场主体也对此类研究感兴趣。
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Methodological Aspects Concerning Evaluation of the Financial Stability of Companies in the Crisis Economy Conditions
The financial stability of a company is one of the most important criteria for assessing the situation of enterprises both for the current period and for subsequent periods of functioning. Of course, every enterprise wants to have business liquidity, otherwise the basis of entrepreneurship collapses; however, the purpose of doing business is to make a profit. An enterprise can make good profits, but at the same time have large liabilities, that is, debts. In this case, it is difficult to call the company financially stable. The onset of the economic crisis in the Russian Federation only prompts the conduct of such studies. Firstly, because it is necessary to understand how the situation in the country's economy as a whole affects a single enterprise, and secondly, what the prerequisites for this influence can be noticed in advance and how to try to prevent them. The relevance of this study lies in the fact that today in Russia there are a number of difficulties with assessing the status of organizations and their adequate comparison with reality. There are many different methods for assessing the financial condition and, in particular, the financial stability of a company. However, when choosing one of them, it is necessary to consider them in order to identify the shortcomings of their application to certain market conditions. Identification of these disadvantages of different theories will allow us to competently and reliably analyse the financial condition of various companies. It is also worth noting that this topic is relevant not only for the companies themselves. The presence of positive dynamics of financial stability indicators as an integral part of the financial condition of the enterprise is one of the most important bases of investment attractiveness. Therefore, not only a company itself is interested in such studies in the inside, but also other market entities from the outside.
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