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财务分析是通过一定的分析方法使财务报表提供的信息达到决策有用性的一种手段。财务分析的产生与发展同人们对财务信息的需求与供给紧密相关。随着社会、经济及企业制度的发展,财务分析的目标、方法、体系、内容及应用领域也在不断完善与发展。财务分析使用主体包括与企业主体有关的、需要分析信息的部门、单位、法人、自然人等,可分为外部和内部两大类。本文主要围绕满足内部分析主体的需要来阐述如何构建企业的财务分析系统。
Financial analysis is a means of making the information provided in the financial statements useful for decision-making through certain analytical methods. The emergence and development of financial analysis are closely related to the demand and supply of financial information. With the development of social, economic and enterprise systems, the goals, methods, systems, contents and application fields of financial analysis are constantly improving and developing. The main body of financial analysis includes departments, units, legal persons and natural persons that are related to the main body of an enterprise and need to analyze information, and can be divided into two categories: external and internal. This paper mainly focuses on how to build the financial analysis system of enterprises by meeting the needs of the main body of internal analysis.