一、财务分析实践中的困惑企业在经营中需要做很多决策,比如研发新产品、进入新市场、更新生产线、并购等等。企业管理者在做这些决策的时候,需要通过深入分析、科学论证,评估这些决策是否有利于企业战略目标的实现、是否能够增加企业的价值。凡涉及到企业价值流的所有业务决策都蕴含着财务决策,因此,在决策 First, the confusion in financial analysis Practice in business need to do a lot of decisions, such as research and development of new products, enter new markets, update the production line, mergers and acquisitions and so on. When managers make these decisions, they need to analyze and scientifically demonstrate whether these decisions are conducive to the achievement of their strategic goals and whether they can increase their value. All business decisions that involve the flow of firm value imply financial decisions, and therefore, in decision-making