摘要
随着国内市场经济的发展，在企业财务管理中对财务报表进行管理则变得尤为重要。因企业财务报表能够将企业的经营状况以及经营决策是否正确通过报表反应出来。以此为企业今后的经营决策等提出更加精准的财务报表信息。因此，在企业财务管理中对财务报表所具有的作用进行了解，对于企业财务更好的管理，以及企业未来的发展都具有积极意义。对企业财务报表分析的内容急性了解，其除了能反映企业财务状况之外，对于企业的资产运营能力以及盈利和负债能力等都能反映出来，所以对于企业来说，在财务管理内容上提高对财务报表作用的分析，是企业对其经营状况、财务状况了解的主要途径。但是，对大多企业财务管理中在财务报表的应用情况进行了解，其在使用过程中因财务报表的分析方法以及分析者的个人因素等，致使对财务报表的作用急性分析时不够准确。或者难以发挥其应有的作用。但是企业在发展过程中对财务报表的分析上尤为重要，尤其是对企业经营情况以及财务具体情况等都是需要财务报表反映出来。以此对企业的经营者与负债者，以及与企业利益相关者来说，提供可靠的财务依据。从21世纪以来，随着社会体制的日益完善，财务报表分析在财务管理中发挥着越来越大的作用，其所占有的地位也越来越重。因此，如果企业想要得到快速发展，那么在企业财务管理中对财务报表所具有的作用进行重视，以此保证企业财务管理所具有的作用，对于企业可持续发展来说具有深远意义。
With the development of the domestic market economy, it is very important to manage the financial statements in the enterprise financial management. Because the enterprise financial statements can be the business situation and business decision-making is correct through the report response, as the future business decisions and so on to provide more accurate financial statements information. Therefore, in the enterprise financial management of the financial statements have an understanding of the role of corporate finance for better management, as well as the future development of enterprises have a positive significance. The enterprise financial statements analysis of the contents of an acute understanding, in addition to its ability to reflect the financial situation, the enterprise＇s asset operation capacity and profitability and debt capacity can be reflected, so for the enterprise, the financial management content to improve the The analysis of the role of the financial statements is the main way for enterprises to understand their business conditions and financial status. However, most of the enterprise financial management in the application of the financial statements to understand the situation in the course of the use of financial statements due to the analysis method and the analyst＇s personal factors, so that the role of the financial statements of acute analysis is not accurate enough, or difficult Play its due role. However, enterprises in the development process of the financial statements on the analysis is particularly important, especially for business operations and financial specific circumstances are required to reflect the financial statements. To provide a reliable financial basis for business operators and debtors, as well as with business stakeholders. Since the 21st century, with the increasing social system, financial statements in the financial management plays an increasingly important role, its position is also increasingly important. There-fore, if the enterprise wants to get ra
作者
周渠
Zhou Qu(Sichuan Jinxiang Real Estate Co., Ltd., Chengdu 610000, China)
关键词
财务报表分析
财务管理
作用
Financial Statement Analysis
Financial Management
Effeet
