论文部分内容阅读
财务报表分析,即财务分析,它通过收集和整理企业财务会计报告中的相关数据,结合相关的补充信息,对企业的现金流量情况、经营成果和财务状况进行综合比较和评价,为财务会计报告使用者提供管理决策和控制依据。完善好财务报表分析工作,有利于准确评价企业的现金流量情况、经营成果和财务状况,揭示企业未来的报酬和风险;有利于检查企业预算完成情况,考核经营管理人员的业绩,为建立合理健全的激励机制提供重要帮助。
Financial statement analysis, that is, financial analysis, through the collection and collation of corporate financial and accounting reports in the relevant data, combined with relevant additional information, the company’s cash flow, operating results and financial status of a comprehensive comparison and evaluation for the financial and accounting reports Users provide management decision-making and control basis. Improve the financial statements analysis, is conducive to an accurate assessment of the company’s cash flow, operating results and financial conditions, to reveal the future remuneration and risk of the enterprise; help check the completion of the budget, managers and managers to assess the performance, in order to establish a sound and sound Incentives provide important help.