浅谈对中小企业财务报表分析的研究
摘 要
财务报表分析是加强中小企业经济管理的一项十分重要的工作，在考察、评价、判断企业财务状况优劣、经济效益好坏等方面发挥了极为重要的作用。财务报表分析的实质是反映各种会计数据在企业财务状况和经营活动中的重要意义及其在某一段时期内所发生的变化趋势。它不仅要满足企业外部和相关利益集团的决策需要, 而且还要满足企业内部管理决策的需要。本文通过结合趋势分析法和同业比较分析，对资产负债表、利润表进行横向分析和纵向分析，从而使企业管理者了解企业的赢利能力、偿债能力及资产管理能力，做出正确的决策，同时对财务报表的分析, 将大量的报表数据转化为对特定决策有用的信息, 减少决策的不确定性, 使企业财务工作真正融合进企业管理之中。
关键词 财务报表分析；中小企业；企业管理
Abstract
The financial statement analysis is strengthens the enterprise economy management an extremely important work,in the inspection,the appraisal,judgment enterprise finance aspects and so on condition fit and unfit quality,economic efficiency quality has played the extremely vital role.The essential of financial statements analysis is to reflect the important significance and varying tendency of some accounting data in corporation finance status and management activities.It should meet the decision demands of relevant benefit group, the management in and out of the corporation.This article through the combination of trend method and cross sectional analysis,to the property debt table,the profit table carries on the horizontal analysis and vertical analysis,thus makes the enterprise superintendent to understand the enterprise profit ability,debt redemption ability and the property managed capacity,makes the correct decisionmaking,simultaneously change the abundant report data into the useful decision message according the analysis of finance statements to reduce decision uncertainty and merge the finance work into corporation management.
Key words Financial report form Analysis Method small and medium-sized enterprise
business administration
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