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由于传统的财务报表要平衡各类报表使用者的不同信息需要,其所提供的信息并不完全适用于财务分析和公司管理的需要。虽然企业会计准则在划分金融资产和经营资产方面作出了改进,但是问题依然存在。所以需要对传统财务报表进行调整,以适应财务分和公司内部管理的要求,管理用财务报表也就应用而生,但许多人并没有真正理解管理用财务报表,也不清楚它与传统财务报表之间的相互关系,本文对管理用财务报表的编制原理进行介绍,并对其中的难点进行简要分析,以便于更好的理解和分析企业的管理用财务报表。
Because the traditional financial statements to balance the different information needs of various reporting users, the information they provide does not fully apply to the needs of financial analysis and corporate governance. Although corporate accounting standards have made improvements in the division of financial assets and operating assets, the problem persists. Therefore, the traditional financial statements need to be adjusted to meet the requirements of financial management and internal management. The management of financial statements is also applied. However, many people do not really understand the management financial statements, nor do they know it from the traditional financial statements This article introduces the compilation principle of the management financial statements, and makes a brief analysis of the difficult points in order to better understand and analyze the management financial statements of the enterprise.