面对激烈的市场竞争压力,企业必须想尽一切办法确保自身的生存和发展,而财务管理又在企业发展中占据核心地位,因此做好财务管理工作将会使企业的竞争优势大大提高。做好财务管理工作依赖于财务报表的分析和应用,为此,本文探讨了企业财务管理中财务报表的重要性以及如何进行财务报表分析及应用,保持企业的竞争优势。 Faced with fierce market competition pressure, enterprises must try every means to ensure their own survival and development, and financial management occupies a central position in the development of enterprises, so do a good job of financial management will greatly enhance the competitive advantage of enterprises. To do a good job of financial management depends on the analysis and application of financial statements. To this end, this article explores the importance of financial statements in corporate financial management and how to conduct financial statements analysis and application to maintain the competitive advantage of enterprises.