财务视角下的企业经济运行状况分析

Analysis of the Economic Performance of Enterprises Under Financial Perspective

资产负债表、利润表、现金流量表的具体项目及相关项目之间的内在联系入手,全面解读企业经营活动、投资活动、筹资活动等营利性活动的财务结果,试图提供一个财务报表分析的完整框架,提升财务报表对企业管理者、投资者和债权人等利益相关者的决策相关性价值。

Starting with the specific items of the balance sheet,the profit statement and the cash flow statement as well as the internal relations between the related items,this paper comprehensively interprets the financial results of the business activities,investment activities,financing activities and so on,and tries to provide a relatively complete financial statement analysis framework to improve the relevance value of the financial information to the enterprise stakeholders such as managers,investors and creditors.