在市场经济条件下,企业理财环境和经营的不确定性、复杂性决定了企业面临着越来越大的风险,为此企业要做好财务预测工作。财务预测也是企业编制财务计划和预算的前提条件。本文将对财务预测的内容、作用、步骤,以及如何进行成本习性分析预测和利润预测进行简要的分析。 Under the conditions of market economy, the uncertainty and complexity of the environment and business management of enterprises determine that enterprises are facing more and more risks. Therefore, enterprises should do a good job in financial forecasting. Financial forecasts are also a prerequisite for the preparation of financial plans and budgets. This article will make a brief analysis of the contents, functions and steps of the financial forecast as well as how to conduct the cost analysis and the profit forecast.