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银行的领导一般都知道,对企业的财务报表分析是商业银行选择贷款对象和贷款方式的重要决策依据,但却不一定知道本身财务报表的分析是确定本单位业务发展战略的重要决策依据。为了说明看报表的意义和看的方法,并引起银行领导们的兴趣,得从如下方面说明。一、会计报表的概念和作用首先把“会计”的概念搞清楚。会计是一个经济信息系统,是一项管理活动。随着改革开放,会计被列为管理范畴,归纳为对经济活动进行反映、监督和管理的工具。信
Bank leaders generally know that the analysis of the financial statements of an enterprise is an important decision-making basis for commercial banks to choose the loan object and loan method, but they do not necessarily know that the analysis of their financial statements is an important decision-making basis for determining the business development strategy of the unit. To illustrate the meaning of the report and look at the method, and led to the interest of bank leaders, the following aspects should be described. First, the concept and role of financial statements First of all, “accounting” concept to find out. Accounting is an economic information system and is a management activity. With the reform and opening up, accounting is classified as a management category, summarized as a tool to reflect, monitor and manage economic activities. letter