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企业生存和发展的根本目的是实现企业价值最大化,企业经营者通过财务报表进行详细分析,可以了解企业的偿债能力、营运能力、盈利能力和现金流量等状况,合理地评价经营管理业绩,并有效地预测企业的未来发展,为经营者作出决策提供有效的依据。
The fundamental purpose of the enterprise’s survival and development is to realize the maximization of the enterprise value. The enterprise manager can conduct a detailed analysis through the financial statements to understand the conditions of the enterprise’s solvency, operation ability, profitability and cash flow, reasonably evaluate the performance of the operation and management, And effectively predict the future development of enterprises, to provide an effective basis for managers to make decisions.