摘要
财务报告是企业财务状况和经营成果的最终体现,是财务报告使用者了解和掌握企业生产经营情况和发展潜力的主要信息来源,评价企业过去的经营业绩,反映企业在运营过程中的利弊得失,衡量现在的财务状况,预测未来的发展趋势,为财务报表使用者作出相关决策提供可靠的依据。
Financial report is the final reflection of the enterprises＇financial status and profits. It＇s the main information resource for the user of the financial report to find out and master the enterprises＇management and production. In order to understand and master the financial connotation reflected by the financial report. We must learn how to read and analyze financial report.
出处
《淮南职业技术学院学报》
2006年第2期38-40,共3页
Journal of Huainan Vocational Technical College
关键词
企业
财务报告
分析
enterprise
financial report
analyze
