论文部分内容阅读
财务报表是用来反映反映企业阶段性财务状况现金流量以及经营成果状况的一种信息载体,通过对企业财务报表进行研究与分析,从而找到企业现阶段经营管理中所存在的不足,并以此为企业经营者、债权人以及投资人等决策者制定下一阶段的经营方案提供数据与理论支持。本文就财务报表在企业财务规范化运行中的作用进行探讨,并对其所存在的问题与局限性提出相关解决措施,以此提高财务报表在企业日常财务规范化运行中的作用以及企业经济效益。
The financial statement is an information carrier used to reflect the cash flow of the stage financial status of the enterprise and the status of the operation achievement. Through the research and analysis of the enterprise financial statements, the problems existing in the operation and management of the enterprise at the present stage can be found, and accordingly, Provide data and theoretical support for decision makers such as business operators, creditors and investors in formulating the next phase of the operation plan. This paper discusses the function of financial statements in the normalization of corporate finance, and puts forward some solutions to the existing problems and limitations in order to improve the function of financial statements in the daily operation of corporate finance and the economic benefits of enterprises.