I. INTRODUCTION引言
财务分析是财务管理过程种中非常重要的工作之一,是一个复杂的过程,分析者必须以分析目的为主线,按照科学的程序,运用适当的方法,进行有效的分析,从而保证分析工作的有条不紊地进行和分析结果的准确。财务分析的基本程序包括以下几个步骤:
Financial analysis is one of the very important work of financial management processes species , is a complex process , the analyst must analyze the purpose of the main line, according to the scientific program , the use of appropriate methods for effective analysis to ensure analytical work orderly conduct and analyze the results accurate. Financial analysis of the basic procedures include the following steps :
确定分析目标:财务分析的范围广泛,内容丰富,必须明确分析的目标,以免在分析中头绪纷繁分散精力,达不到预期的目的。
( 1 ) determine the analytical objectives : a wide range of financial analysis , rich in content , objectives must be clearly analyzed , in order to avoid numerous clues in the analysis , distracted , fail to achieve the goal.
制定分析方案:分析目标确定后,要根据分析量的大小、分析问题的难度,制定出分析方案。是全面分析还是重点分析,要列出分析项目,安排工作进度,确定完成内容、完成标准与完成时间。
( 2 ) developing analytical solutions : analysis targeting , according to the difficulty of analyzing the amount of size , to analyze problems , develop analysis programs . Is a comprehensive analysis is focused on the analysis , to analyze the project list , the progress of work , determined to complete the content , complete the standard and completion time.
广泛搜集资料:进行财务分析,首先应掌握情况和占有大量资料,以保证分析的质量。必要的资料一般包括:企业发展计划、预、决算资料,业务量完成情况的资料,同行业企业的相关资料等等。
( 3 ) extensive data collection : financial analysis , we must first grasp the situation and possession of large amounts of data , in order to ensure the quality of the analysis. Necessary information generally includes : business development plans , budgets and final accounts data , completion of data traffic , industries and enterprises with relevant information , and so on .
( 4 ) the theoretical analysis and practical investigation of combining : The information collected through the use of a variety of analytical methods for analysis after comparison , but also in-depth practical , research, analysis of the preliminary conclusions obtained by comparison with the actual situation , to test theoretical analysis of whether the objective reality . If there is a gap , should further identify the reasons there is a gap , and seek proper analysis.
( 5 ) to seize the key , analyzed and summarized : Through a series of financial analysis , the final analysis should be based on the purpose and requirements from a variety of reasons , many of the most critical factors to seize the main problem , conduct a comprehensive and integrated and summarize , analyze and summarize existing conflicts and their causes, achievements and shortcomings , experiences and lessons learned , and recommendations put forward practical measures to continuously improve the financial position of the company , to achieve the ultimate goal of the company.
II. Theoretical part正文
With the rapid development of the globalization process acceleration and management of economic activities of human society gradually from an industrial economy to a knowledge economy changes , companies are facing the business environment and management model has undergone enormous changes , and asked companies to compete there have been many new features. Changes in business strategy and marketing concept of competition is bound to lead to changes in business management theory, and financial management is a very important content.
The current financial analysis , not only in content and form to the performance of the single currency and quantity, but some of the jobs and the process artificially separated, so that each department has the potential to single -sided emphasis on sector performance , or simply improve existing business processes is not conducive to a comprehensive and coordinated across the enterprise to improve management , to maximize corporate profits . For this reason, financial analysis necessary changes to adapt to the new efforts . More and more companies recognize the importance of the value chain analysis of the theory of corporate finance , and will apply it to the production practice, carried out fruitful exploration.
Thought injected in the financial analysis of the value chain analysis , the internal and external environment , the conditions summarized , judgment, so the perspective of financial analysis not only watching tactical issues within the enterprise and outside the enterprise dedicated to strategic research questions . Value chain horizontal, vertical , internal analysis of the interaction , making financial analysis to become multidimensional, criss -dimensional analysis of the structure of the system , that has a distinctive , the overall internal analysis features , but also has an open , dynamic external analysis features . The analytical results with the outside world is more consistent with the objective clear conditions ' decision to grasp fully reflect the expectations of the future, a clear direction has little telescope "effect, on this basis, companies can not only control the results can also be combined with process control in good economic returns while reducing or eliminating waste and corporate social resources disorderly competition , to avoid blindness making clear the value chain from resources to the movement of the product, how companies matching , coordinating , running thus identify foothold survival breakthrough innovation , the development of the vast space .
In the financial analysis integrated into value chain analysis, value chain analysis on the one hand with the aid of specific quantitative financial indicators based on analysis of the content to be enriched. For example
III.Conclusion结论
The question of my topic is ’What are the constraints on men taking up the non-traditional roles at work and in the home?’ In the traditional family, man is the main economic supporter of it, and woman always work part-time or even be housewife without work. However, today some men plays women’s role in the workplace. Some of them even work part-time. In Williams (2004) words, the social opinions towards men in the 4 occupation (nurses, elementary teachers, librarians and social workers) are negative. The ‘outsiders’ think these men are feminine and ‘wimpy’. Men encounter the negative stereotype. As Sheridan (2004) mentioned, men think that the wage of part-time jobs is low, as the breadwinner of the family, they can not accept this. Many of them also cannot accept themselves act as the ‘house husband’ which is considered as women stereotype. In the traditional occupation, if a man is absence because of the family reason, his colleagues will always think he is not focus on their career. Their attitude will be worse towards the men in non-traditional role. In addition, men in the non-traditional roles feel fewer sense of achievement compare with traditional ones. Gerson (2004) described men’s feeling towards domestic work as ‘invisible’ and ‘undervalue’. Unlike the traditional men, there is no salary, promotion or other career achievement for the in-house-fathers to show out. As a result, other people may never notice the effort made by the in-house-fathers to the families. It is also influence their children. For example, if a boy has a stay at home dad, he will be misleaded to accept the uncommon gender stereotype. And he will be confused when he receives the different information from the others, which is not good for their mental health. The reason is nowadays the world is still dominated by men. In people’s opinions, men should be responsible to the major contribution to the family and the organization. Otherwise, they will be considered as ‘aliens’. Another issue is described by Smith (2004) that the ‘househusbands’ are always be ignored by ‘their peer’- the housewives. The housewives think these men are not as ‘professional’ as women. Some women do not believe men will not involve in the housework because man must be the breadwinners.
However, the question is not perfect. The non-traditional role of men do not mean there is not positive aspect when men taking up these roles. Williams mentioned that the employers of the women predominant occupation are more willing to hire men than women. And the male employees always receive better treatment. In my opinion, this is because of the mistrust to women. The employers believe the men can do better than women. In addition, the men with non-traditional occupation always have a good relationship with their male supervisors which have the positive influence to their career. And most of the female supervisors accept them with no discrimination as well. What is more, the men’s female colleagues also accept them, even treat them as ‘leader’ among the other workmates. I think the reason is the society is still dominated by men as I mentioned above. Most women think their male colleagues have greater ability to deal with dairy work task and the problem they come across, although sometimes the women have advantages in this occupation. Another phenomena is common in this issue. In a family with a powerful woman, the husband always is a stay at home dad to maintain the family’s balance. In these families, there is certain need to have a house husband play the role as a homemaker, although they have to face the social unacceptance. Otherwise, the family will easy to separate. #p#分页标题#e#
In this article, both constraints and benefits of men in non-traditional roles have been discussed. The reason of why these roles are considered as non-traditional for men is caused by the inequity of male and female. And these roles are traditional and regular for women. There is close relationship among the three constraints. The men’s individual unacceptance of the non-traditional roles is due to the public opinion and social expectation. And the uncommon stereotype, which caused the bad influence to the children in the non-traditional families, is also defined by the social expectation and the public opinion. As Gerson indicated, if the men have strong determination which can overcome the public pressure, they will receive a lot of benefits from the non-traditional roles, which maybe more valuable than the career achievement for somebody. The reason is despite of the economic issue, the men sometimes get more respect and work more comfortably in the non-traditional roles. They have less pressure and more freedom in these roles. In addition, their family lives are happier than the traditional men. For most of the traditional working men, if they spend more time with their families and involve doing some domestic works, they will receive more happiness from their wives and children.
(2017 words)
References:文献参考
Gerson, K. (2004) “Dilemmas of involved fatherhood”. In: N. E. Sacks and C. Marrone (eds) Gender and Work in Today’s World. Cambridge, MA: Westview Press.
Sheridan, A. (2004) Chronic presenteeism: the multiple dimensions to men’s absence from part-time work. Gender, Work and Organization 11(2): 207-225.
Smith, C. D. (2004) “Men don’t do this sort of thing: househusbands”. In: N. E. Sacks and C. Marrone (eds) Gender and Work in Today’s World. Cambridge, MA: Westview Press.
Williams, C. (2004) The glass escalator: men who do women’s work. In: N. E. Sacks and C. Marrone (eds) Gender and Work in Today’s World. Cambridge, MA: Westview Press.
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