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对于企业经营管理过程来说,财务工作是其中的核心。财务工作管理水平同企业的生存发展联系十分紧密。也就是说,企业财务工作将对企业的整体经营运作产生直接而深远的影响。财务报表分析针对财务管理工作中的重要环节,承担着分析企业财务状况、找到改进环节、评价财务报表编制水平等工作,已经逐步被视为企业财务工作中的关键环节,其重要性和现实意义日益凸显。财务报表分析存在一定的局限性,企业只有正视并逐步解决这一问题,才能够真正形成科学、全面的财务报表分析工作体系。
For the business management process, financial work is one of the core. Financial management level with the survival and development of enterprises is very close. In other words, corporate financial work will have a direct and far-reaching impact on the overall operation of the enterprise. Analysis of Financial Statements For the important part of financial management, undertaking the work of analyzing the financial status of enterprises, finding the links for improvement and evaluating the preparation of financial statements has gradually been regarded as the key link in the financial work of enterprises, and its importance and practical significance Increasingly prominent. Financial statements analysis has its own limitations. Only by facing up to and resolving this issue, can enterprises truly form a scientific and comprehensive financial statements analysis system.