摘 要
Excel 是一种功能强大的电子表格软件，它能够利用自身的多功能工具将杂乱的数据筛选
整理成可用的信息之后进行分析、交流以及分享得到的结果。由于它在数据的处理、统计分
析和辅助决策操作方面的作用，所以被广泛地应用于管理、财经、金融等多个领域。熟练掌
握运用 Excel 建立各种财务管理模型的方法，有助于财务管理人员在复杂多变的理财环境中
迅速准确地判断，合理地决策，从而高效地开展财务管理工作。
本文通过对前人研究成果的整理、分析，首先详细的介绍了 Excel 的功能和特性，比如
它的强大的表格处理功能、绘图和图形处理功能、函数运算工具等，通过这些功能的介绍我
们可以深入的了解 Excel 的特性；其次我们通过 Excel 和财务软件的对比来说明 Excel 在企
业财务管理中的必要性和适用性；最后重点说明 Excel 在企业财务管理中的具体应用，它包
括 Excel 中的数据的分析和处理，数据处理包括排序功能，数据处理则会运用到单变量分析
工具和模拟运算表工具；在企业投资决策中的应用，例如利用 Excel 进行固定资产的折旧；
在 Excel 中运用比率分析法进行财务分析；Excel 也能在企业的筹资决策中发挥作用，比如长
期借款的还本付息模型、资本成本的计算以及长期筹资决策方法等。
关键词：EXCEL； 投资决策； 财务分析
ABSTRACT
Excel is a powerful spreadsheet software, it can filter mixed data to compile to the
available information with the use of multifunctional tool, and then
analysis,exchange and share the results．Because of its function in the data processing,
statistical analysis and decision operation, it is widely used in management finance
and other fields ． Proficiency in using Excel to create a variety of financial
management model, can helps the financial management staff make a quick and accurate
determine and then make a rational decision in the complex and ever-changing financial
environment, so have an efficient conduct of the financial management．
In this paper, through the collation and analysis of the results of previous studies,
the first part have a detailed introduction of the functions and features in Excel,
such as the powerful forms processing capabilities, drawing and graphics capabilities,
function calculation tools, through the introduction of these features we can in-depth
understanding of the features of Excel; in the following second part we comparise
the difference of Excel and financial software to illustrate the necessity and
applicability of Excel in corporate financial management; and then the third part
highlights the specific applications of Excel in corporate financial management,
including Excel, data analysis and data processing, the data processing include the
sorting functionality, and single-variable analysis tools and data tables tools will
be applied to the data processing; in the application of corporate investment
decisions, such as the use of Excel for depreciation of fixed assets;the use of ratio
analysis financial analysis in Excel;Excel can also play a role in the financing
decision of enterprise, such as the long-term loan servicing model, capital cost
calculation as well as the long-term financing decision method.
Key words：Excel; Investment decisions; Financial Analysis
