经济活动分析,在企业是一项工作,在财经院校是一门课程。本文拟对工业企业经济活动分析的改革提几点看法,供有关方面参考。 我国在五十年代初期,就从苏联引进了工业企业经济活动分析。长期以来,以分析偏离计划指标的原因作为它的主要内容,以连锁替代法作为它的主要方法。这一套东西,当时在“计划就是法律”的苏联,也许有一定的作用。但对于情况复杂、计划多变的我国,则未必完 Economic activity analysis, in the enterprise is a job, in financial institutions is a course. This article intends to make some comments on the reform of the economic activity analysis of industrial enterprises for reference by relevant parties. In the early 1950s, China introduced an analysis of the economic activities of industrial enterprises from the Soviet Union. For a long time, its main content has been to analyze the reasons for deviating from the planned targets and use the chain substitution method as its main method. This set of things, then the “plan is the law” of the Soviet Union, may have a role. However, for complicated situations and changing plans in our country, it may not be completed