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财务分析是以企业财务报告反映的财务指标为主要依据,对企业的财务状况和经营成果进行评价和剖析,以反映企业在运营过程中的利弊得失、财务状况及发展趋势,为改进企业财务管理工作和优化经济决策提供重要的财务信息。财务管理是企业内部管理的重要组成部分,而财务分析则在企业的财务管理中又起着举足轻重的作用,强化财务管理理念、财务分析程序、财务分析方法,对于提高企业财务管理水平均具有重要意义。
Financial analysis is based on the financial indicators reflected in the financial report of the enterprise as the main basis for the evaluation and analysis of the financial status and operating results of the enterprise to reflect the pros and cons of the business in the course of operations gains and losses, financial status and development trends for the improvement of corporate financial management Working and optimizing economic decisions provide important financial information. Financial management is an important part of the internal management of an enterprise, while financial analysis plays an important role in the financial management of an enterprise. Strengthening financial management concepts, financial analysis procedures and financial analysis methods are important to improve the financial management level of an enterprise significance.