Financial Economic Analysis Of The Basic Theoretical Research

Today, the financial & economical analysis still doesn't become a mature subject, but the development of the capital markets need this new subject which is the financial & economical analysis. So some theory and concept among the microeconomics have the important role for the research on the financial & economical analysis. Firstly, the article discussed that the financial & economical analysis was about the analysis of the distribute process and efficiency of the enterprise's scarce capital element, then constructed this thesis basic framework. The paper discussed that who was the entity of the financial & economical analysis by virtue of the contract theory, resolved the recognition and the benefits requests of the entity of the financial & economical analysis, then discussed the property right behavior and character of the entity of the financial & economical analysis. However, the financial & economical analysis must follow the restriction of the accounting standard and rely on the capital markets. So the article discussed the relation among the financial & economical analysis, the capital markets and information. The article discussed that how to accomplish the choice of the capital structure the entity of the financial & economical analysis on the background of the capital markets. For the financial & economical analysis must follow the restriction of the accounting standard, so the article discussed the financial & economical analysis's collocating function on the basis of the accounting standard. The paper debated that the entity of financial & economical analysis used the role of the accounting standard. The thesis discussed the role of the accounting information for the financial & economical analysis, too. In the end, the paper worked out the brief summary and brought forward the new research and development direction of the financial & economical analysis.