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财务报表要平衡各类报表使用人的不同信息需要,但随着社会经济的发展,其所提供的信息并不完全适用于财务分析和企业内部管理。因此,对其进行调整以适应财务分析和企业内部管理的需要,引进管理用财务报表,管理用财务报表能够加强企业内部控制,更好地预测企业的现金流量,利于其进行分析决策,提高财务业绩水平,实现股东财富最大化的财务管理基本目标。基于管理用财务报表的优势及作用,即它可以运用于企业的财务分析,据此思路,尝试研究其原理和对企业财务预算优化的启示。
Financial statements should balance different information needs of users of all kinds of statements. However, with the development of society and economy, the information provided by them does not fully apply to financial analysis and internal management of enterprises. Therefore, adjusting it to meet the needs of financial analysis and internal management, the introduction of management financial statements and the management of financial statements can strengthen the internal control of the enterprise and better predict the cash flow of the enterprise so as to facilitate its analysis and decision-making and financial improvement Performance level, the ultimate goal of financial management to maximize shareholder wealth. Based on the advantages and effects of the financial statements for management, that is, it can be applied to the financial analysis of the enterprise. Based on this idea, it tries to study its principle and its enlightenment on the optimization of the enterprise’s financial budget.