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事业单位财务分析报告是反映事业单位一定时期财务状况和经营成果的总结性书面文件,是事业单位财务管理工作的重点及最终成果,是财政部门、上级主管单位、事业单位内部及其他财务报告使用者了解事业发展情况、制定政策、指导单位预算执行的重要会计信息资料,也是单位编制下年度财务收支计划的基础。财务分析的目的是在于解释各项目变化及其产生的原因,通过分析发现一些问题,衡量现在的财务状况,预测未来的发展趋势,将大量的报表数据转换为对管理者决策有用的信息。真实、客观的财务分析报告,不但能够对提高单位资金使用效率、堵塞日常工作中的漏洞、防止腐败、建立健全内部控制制度起到积极的作用,而且也能为今后的财政体制改革提供重要参考依据。
Institutional financial analysis report is a summary document that reflects the financial status and operating results of a certain period of time. It is the key and final result of the financial management of the institution, and is used by the financial department, the supervisory unit, the institution and other financial reports Those who understand the development of the business, formulate policies and guide the implementation of the unit’s budget accounting information, but also the basis for the preparation of next year’s financial revenue and expenditure plan. The purpose of financial analysis is to explain the project changes and their causes, find out some problems through analysis, measure the current financial status, predict the future development trend, and transform a large amount of report data into useful information for managers’ decision-making. The true and objective financial analysis report not only can play an active role in improving the efficiency of unit fund utilization, plugging the loopholes in daily work, preventing corruption, and establishing and perfecting the internal control system, but also can provide important reference for the future reform of the financial system in accordance with.