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笔者认为,会计的职能确定、财务报告性质、以及报告的体系等方面的变革会对财务的管理和分析产生极为关键的影响,财务分析体系在此背景之下也要进行调整,财务报告等方式是财务工作人员了解财务体系的重要手段和方法,在实际的分析过程中,可以对报告体系中的一些缺点进行指出,帮助财务报告的形式和内容更好的满足目前财务工作人员的实际要求。
The author thinks that the change of the function of accounting, the nature of financial report and the reporting system will have a crucial impact on the management and analysis of finance. The financial analysis system should also be adjusted in this context, such as financial reports It is an important means and method for financial staff to understand the financial system. In the actual analysis process, some shortcomings in the report system can be pointed out to help the financial reporting form and content to better meet the actual requirements of current financial staff.