摘要
财务报表分析在企业经营发展的过程中具有重要的意义,不断优化财务报表分析工作,能促进企业经营状况的改善和经营成果的增加。因此,文章基于业财融合背景,对企业财务报表分析的重要作用和优化途径进行了探讨,确保财务报表分析应有的作用和价值能得到充分发挥,从而为企业管理者制订战略发展目标和方案提供科学依据。
Financial statement analysis is of great significance in the process of business development.Continuous optimization of financial statement analysis can promote the improvement of business conditions and the increase of business results.Therefore,based on the background of the business and finance integration,this paper discusses the important role and optimization methods of enterprise financial statement analysis to ensure that the due role and value of financial statement analysis can be fully utilized,so as to provide a scientific basis for enterprise managers to formulate strategic development goals and plans.
作者
曲慧鑫
QU Hui-xin(Hisense Air Conditioning Co.,Ltd)
出处
《当代会计》
2022年第1期163-165,共3页
Contemporary Accounting
关键词
业财融合
企业
财务报表分析
business and finance integration
enterprise
financial statement analysis