管理用财务报表的编制解析

Compiling Analysis of Financial Statements for Administration

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 conventional financial statements have to balance the requirements of those who need various information of the statements,the information provided by such statements thus doesn’ t quite meet the need of financial analysis and company’s administration.Problems still exist though accounting codes in defining company’ s financial assets and operational assets have been improved.Therefore the conventional financial statements have to be improved to meet the need of the company administration.The Financial Statements for Administration is born accordingly.But many accountants know little about it and don’t know the relationship between them.In order to understand better and analyze the new statements the paper has introduced the compiling principles of the new statements and analyzed hard points of them.