| Along with the development of Chinese economy, the commercial market grows greatly. It has maintained 10% above rate of rise for more than 10 years. After dozens of year development, it has developed from the traditional merchandise primarily sole to various forms such as the department store, the chain store, the discount shop and the convenience store. However, the operation and management of commercial enterprises in our country lags relatively, this requires them to improve their managerial and administrative expertise unceasingly.The article firstly analyzes the commercial enterprise accounting and the financial analysis, and then summarizes their characteristic. Secondly, the existing financial consultation methods are integrated, and consequently form a metric chain having arrangement of ideas and step. According to the selection of target of commercial characteristic, the consultation adapt especially to commercial enterprises. Finally, a multi-level financial affairs consultation system which reflect commercial enterprise characteristic are built on this basis, the rationale of the exploitation for computer-aid consultation system can also be established..The data in the system refers to the enterprise balance sheet, profit form, cash flow form and some related managing data. The analysis process is from the overall to the partial logical thinking pattern, and the results are mainly data with diagram form. Therefore the system has its characteristic in that it is easy to get data, the operation is simple, Technological process is limpid and penetration is lucid.The financial consultation system constructed in this article includes three links and three levels. The three links divides into the data collection link, the data analysis link and the result report link. Among them, data analysis link is core of the entire system, and constitutes by three levels. 1. Comprehensive level. It used to analyze the synthetical situation of enterprise. Its analysis method includes law of radar chart, profit and loss balance analyses, DOL analyses; 2. Index level. It mainly manifests the commercial characteristic, also is bridge of the comprehensive level and the factor level. It is composed of the profit ability, transport business ability, the liquidity, the development ability, and the cash flow 20 together indices in five aspects. Its analysis method includes target resolution, factor analytic method, tendency analytic method; 3. Factor level. It is used to analyze to the report item, and the analysis method include structure analytic method and tendency analytic method. |
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