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企业财务报表包括资产负债表、利润表、现金流量表等三张报表,分别反映企业经济活动的不同信息。三张报表看似独立,实则内在有千丝万缕的联系。分析企业财务报表的内在逻辑,对企业加强内部管理和外部报表使用者准确分析企业,有非常重要的意义。本文在分析掌握企业财务报表内在逻辑必要性的基础上,结合当前分析内在逻辑存在的主要问题,提出分析企业财务报表内在逻辑的建立与循环。
Enterprise financial statements include balance sheet, income statement, cash flow statement and other three statements, respectively, reflecting the different economic activities of enterprises. Three statements appear to be independent, but in fact there are inextricably linked. It is very important to analyze the internal logic of the enterprise financial statement and to strengthen the internal management of the enterprise and the accurate analysis of the enterprise by the users of the external report. Based on the analysis of the inherent logical necessity of the enterprise financial statements and the analysis of the main problems existing in the internal logic of the current analysis, this paper proposes the analysis of the establishment and circulation of the internal logic of the enterprise financial statements.