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资金平衡表是工业企业会计报表中的主要报表之一。它以平衡的方式反映企业期末全部资金的来源及其运用情况,并且概括地反映企业利润的形成、分配和解缴情况。利用本表,有助于检查资金计划、信贷计划和利润计划执行的情况,测定企业的支付能力,评价企业的经营成果,观察各项资金及其来源的变化趋势,以便进一步挖掘企业内部的潜力,改善经营管理。因此,加强资金平衡表的分析利用,对于加强企业财务管
The balance sheet is one of the main statements in the accounting statements of industrial enterprises. It reflects the source and application of all funds at the end of the period in a balanced manner, and it also reflects the formation, distribution, and dismissal of corporate profits in a broad manner. The use of this table helps to check the implementation of fund plans, credit plans and profit plans, measure the company’s ability to pay, evaluate the company’s operating results, and observe the changes in the funds and their sources, in order to further tap the company’s internal potential , improve business management. Therefore, strengthening the analysis and utilization of the balance sheet will strengthen the financial management of enterprises.