oenterprise'sdebtredemptionability,propertytransportbusinessabilitycarriesontheanalysis,ordingtotheenterprisethespecialdetails,judgesthesetargetsthereliability.Accordingtotargetanalysisresultandbasedontheconservationprinciple,howshouldtheenterprisemakesuitstheshortterminvestmentdecision-makingandthelong-terminvestmentdecision-makingwhichthisenterprisedevelops,enablestheenterprisetoachievethepursueenterprisevaluemaximizationgoal,petitionintensemarketeconomy.Keywords:theconservationprinciple;Financialanalysis;Shortterminvestment;Long-terminvestment参考文献[1]于淑芝,王惠君.上市公司财务指标分析[J].辽宁经济,2007,(09).[2]曲玉芳.浅析财务分析中谨慎性原则的运用[J].今日科苑,2007,(06).[3]曾繁毅,穆燕军,夏艳美.试论谨慎性原则在财务管理中的应用[J].北方经贸,2004,(07).[4]胡旭微,张惠忠.财务管理[M].杭州:浙江大学出版社,2007.[5]王艳萍.存货及应收账款周转能力分析[J].财会月刊,2007,(12).[6]曾洁.浅谈企业加强存货管理有效途径[J].时代经贸,2007,(S9).
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