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财务报表是企业在某一特定时间内财务状况、现金流量以及经营成果的直观反映,对财务报表的分析和处理,能帮助管理者清楚的认识到当前财务管理中存在的不足,从而为其提供决策依据。
Financial statements are an intuitive reflection of the financial position, cash flow and operating results of an enterprise at a specific time. The analysis and handling of financial statements can help managers to clearly recognize the shortcomings in current financial management and thus provide them with financial statements Decision-making basis.