首页|试论企业财务报表分析在财务管理中的作用

试论企业财务报表分析在财务管理中的作用

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现代企业的人员规模不断扩大,业务流程日趋复杂,使企业财务管理工作的开展难度不断增加。财务报表分析是指对企业生产经营过程中产生的众多财务报表,比如现金流量表、利润表及资产负债表等进行综合分析,以帮助管理人员及时掌握企业的生产经营状况与财务状况,为管理人员的科学决策提供财务数据支撑,帮助企业规避经营风险。当前,企业财务报表分析在财务管理中依旧存在诸多问题与不足。基于此,根据企业发展的实际情况,探讨财务管理工作中财务报表分析的作用,以供相关人员参考。
The Role of Enterprise Financial Statement Analysis in Financial Management
With the rapid development of social economy and the deepening of the reform of the market economy system,the pressure of market competition is increasing,the scale of personnel of modern enterprises is expanding,and the business process is becoming more and more complex,which makes it more difficult to carry out the financial management of enterprises.Financial statement analysis refers to the comprehensive analysis of many financial statements generated in the production and operation process of an enterprise,such as cash flow statement,income statement and balance sheet,to help managers timely grasp the production and operation status and financial status of the enterprise,and to provide financial data support for the scientific decision-making of management personnel,and to help enterprises avoid business risks.At present,there are still many problems and deficiencies in the financial management of enterprise financial statement analysis,based on this,according to the actual situation of enterprise development,the role of financial statement analysis in financial management is discussed for reference.

analysis of corporate financial statementsfinancial managementeffect

张靓

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重庆伟峰工程咨询有限公司,重庆 400000

企业财务报表分析 财务管理 作用

2024

中国科技纵横
中国民营科技促进会

中国科技纵横

影响因子:0.102
ISSN:1671-2064
年,卷(期):2024.(8)