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如何进行企业财务报表分析
引用本文:张凯.如何进行企业财务报表分析[J].科技情报开发与经济,2006,16(13):174-175.
作者姓名:张凯
作者单位:山西真诚税务师事务所晋中分所,山西,晋中,030600
摘    要:财务报表是企业所有经济活动的综合反映,认真解读与分析财务报表,能帮助我们找出企业在生产经营过程中存在的问题,评判当前企业的财务状况,预测未来的发展趋势。通过对财务报表主要指标的说明,提出了具体的财务分析方法,并指出这些方法不但能克服当前分析方法的缺点,还能发挥分析自身的优势,得出准确的评价结果。

关 键 词:财务报表  企业经济活动  财务分析方法
文章编号:1005-6033(2006)13-0174-02
收稿时间:2006-04-10
修稿时间:2006年4月10日

How to Make the Analysis on Enterprise's Financial Statement
ZHANG Kai.How to Make the Analysis on Enterprise''''s Financial Statement[J].Sci-Tech Information Development & Economy,2006,16(13):174-175.
Authors:ZHANG Kai
Abstract:The financial statement is a comprehensive reflection of enterprise's all economic activities.Conscientiously explaining and analyzing the financial statement can help us finding the problems existing in the course of enterprise's production and operation,evaluating the current financial situation of the enterprise,and forecast the future developing trends.Through expounding the main indexes of the financial statement,this paper puts forward some concrete methods for making the financial analysis,and points out that these methods can be used for not only overcoming the shortages of the current analyzing methods but also giving full play to the superiorities of the enterprise itself and obtaining the accurate evaluation results.
Keywords:financial statement  economic activities of enterprise  financial analyzing method  
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