浅谈企业财务报表分析的重要性

浅谈企业财务报表分析的重要性

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×××学院×××专业×××级指导教师：×××(宋体、小四号、居中)

摘要：财务报表一般以会计账簿为基本根据，以货币为计量单位，进行全面、概括性体现会计个体在一定时期的相关财务状况、经营成果以及理财过程的一种报告性的文件，作为会计核算的最后结果。相关人员要定期地对会计资料开展相应的归集、汇总，编制相关操作工作，以便于能够为信息使用方给予总体的会计信息，属于企业运营过程当中的一项必不可少的基础性工作。在中国资本市场发展的进程当中，企业会计信息披露的准确性要求在不断的增高。而目前我国应用的财务披露的内容还很是不完整，总体而言，财务报告中的确认的原则以及时点还有待于进一步的提高与发展。本文首先对财务报表进行了概述，之后分析了财务分析在企业财务管理中的作用，总结了企业财务报表中的问题，并提出了完善财务报表的对策建议。

关键词：财务报表；重要性；对策建议；披露信息

The importance of the analysis of enterprise financial statements

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××××××Grade ×××Instructor:×××(Times New Roman字体、小四号) Abstract：The financial statements generally take the accounting books as the basic basis, and take the money as the measurement unit, and carry out a comprehensive and generality of the accounting individual in a certain period of related financial situation, management results and financial process of a report of a report, as the final result of accounting accounting. The relevant personnel should regularly carry out the corresponding collection and summary of the accounting data, and compile the relevant operation work so as to facilitate the overall accounting information for the information users. It is a necessary basic work in the enterprise operation process.In the process of China's capital market development, the accuracy of accounting information disclosure is increasing. At present, the content of financial disclosure in our country is not complete. In general, the principles and time points of the confirmation in the financial report are still to be further improved and developed.This

article first summarizes the financial statements, then analyzes the role of financial analysis in the financial management of enterprises, summarizes the problems in the financial statements of the enterprise, and puts forward the countermeasures and suggestions to improve the financial statements.

Key words: Financial statements; importance; countermeasures and suggestions; and information disclosure

目录

摘要............................................................... I Abstract ............................................................ I 目录........................................................... III 一、财务报表概述. (3)

（一）财务报表的含义 (3)

（二）我国现行财务报表的内容 (3)

二、财务分析在企业财务管理中的作用 (3)

（一）财务分析可以为投资者投资决策提供依据 (3)

（二）财务报表分析有利于维护金融秩序 (3)

（三）财务报表分析有利于加强财务分析人员队伍素质 (3)

三、企业财务报表的问题分析 (3)

（一）财务报表结构不尽合理 (3)

（二）财务报表信息披露不完整 (3)

（三）报表的编制重结果轻过程，重成本轻价值 (3)

（四）财务报表信息缺乏可靠性和相关性 (3)

四、完善我国现行财务报表的对策建议 (3)

（一）进一步完善财务报表的结构和内容 (3)

（二）加强财务报表目标理论研究 (3)

（三）编制预测财务报表 (3)

（四）完善财务报表披露内容 (3)

参考文献 (3)

致谢 (3)