所谓财务预测乃是指企业财务管理者服从于企业的财务决策目标,为实现有效的财务管理,根据历史的财务信息及现实资金营运状况,采用适用的方法,对未来时期企业资金(这里主要是货币资金)的筹集运用及收入分配的各种可能情况和财务关系的变化趋势进行合理预计、测算和描绘的过程。财务预测的必要性,最根本之处是为了适应“国家调节市场,市场引导企业”的新型经济运行机制,即为了避免市场调节效应所具有的局限性、时滞性、短期性和不稳定性一系列内在缺陷可能对企业产生的危害。但是,“必要性”的论述只给我们 The so-called financial forecast refers to the corporate financial managers subject to the financial decision-making goals of the enterprise, in order to achieve effective financial management, based on historical financial information and the actual operation of funds, the use of appropriate methods of corporate funds in the future (mainly Monetary funds) and the possible allocation of income distribution and the changing trend of financial relations, reasonable estimates, estimates and depictions of the process. The most fundamental part of the need for financial forecasting is to adapt to the new economic operation mechanism of “regulating the market by the market and leading the enterprises by the market”, namely, the limitations, the lag, the short-term and the instability in order to avoid the market regulation effect A series of internal defects may harm the business. However, the discussion of “necessity” only gives us