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我国经济的发展,推动了大量企业的发展,在市场经济体制下,企业的经营管理对企业来说越来越重要。企业经营管理中,又以财务管理最为重要,因此在企业经营管理中财务报表分析的作用也越来越大。财务报表分析的主要目的是给企业财务管理工作提供相应的信息。与此同时,企业财务报告分析还能对企业经营管理现状进行准确评估。本文主要从企业财务报告分析的主要内容和方法以及目的出发,对如何运用财务报告分析准确评估企业经营管理现状进行探讨。
The development of economy in our country has promoted the development of a large number of enterprises. Under the market economy system, the operation and management of enterprises are more and more important to the enterprises. In business management, financial management is the most important, so the role of financial statement analysis in business management is also growing. The main purpose of financial statement analysis is to provide corresponding information to the enterprise’s financial management. At the same time, corporate financial reporting analysis can also accurately assess the status quo of business management. This article mainly analyzes the main content and method of the enterprise financial report and its purpose, and discusses how to use the financial report analysis to accurately evaluate the current situation of the enterprise operation and management.