The Perfection And Improvement Of Financial Analysis Index And Its Application Of Publishing Unit

Publisher is both a culture of science and technology unit, and a self-financing economic entity. A publisher management goal is not only to have social benefit goal, but also needs to have economic benefit target. All the publisher to implement economic accounting, it bear the social responsibility at the same time shoulder the economic responsibility, in ensuring social benefits at the same time to strive for the biggest economic benefits. With the deepening of the publishing industry to transform into enterprises, marketing channel realizes all-round marketization. Face to competition pressure is more and more high, if each press is intended in an invincible position in the competitive market environment, the press will establish the brand books, digital products, diversified operation of the new pattern etc., it adheres to independent innovation, independent research and development, and attach new vitality and stronger competitiveness to the traditional press. Financial analysis as one of the important methods of management in the press, it can fully reflect the press activities and provide necessary data to support, therefore, the press should strengthen the financial analysis ability constantly, so that the press has strong vitality and competitiveness.Management decides that the press operation is good or bad, financial analysis is one of the important methods and guarantee, management in enterprise’s development plays a vital role. This article through to review of development and expound current situation of the publishing industry, to demand for requirements that is financial analysis of the publishing unit, reveals the limitation and its deficiency in practical application that is financial analysis index of the current publishing unit, such as financial analysis indicators insufficient associated with business operations; financial analysis indicator failed to fully reflect economic resources of the publishing industry; the lack of indicator that reflect potential risk in publishing; ignore the financial index of cash flow and other issues, and proposes the corresponding improvement measures.This paper takes China Pictorial Press as an example to study how to implement financial business information integration in the process of financial analysis, introduce human resources efficiency index, market performance index, the research and development index and other the nor-financial analysis indicators, increase the financial early warning indicators, and attaches great importance to the cash flow indicator; At the same time do a good job in financial analysis of supporting measures, such as improve the accuracy of accounting data, to set up the accounting personnel, regular accounting personnel training, improve the system construction of the financial analysis, etc., provide reference for wholesome financial analysis system of the publishing unit.