财务管理是企业管理的中心,它包括资金的筹集、投资、营运和分配等一系列管理活动。财务分析是企业财务工作的一项重要内容,是加强企业经营管理的一种方法。企业财务活动的结果主要是通过财务报表的各项指标定期反映的,各项指标的数据虽然可以使管理者了解企业财务的基本情况,但却难以对企业的经营管理工作做出正确的评估,更无法提出解决问题、改进工作的意见。通过财务分析可以判断企业财务实力的大小,经营是否健全。财务管理跟财务分析二者之间是相辅相成的。 Financial management is the center of business management, which includes a series of management activities such as fund raising, investment, operation and distribution. Financial analysis is an important part of an enterprise’s financial work and a way to enhance its management. The results of corporate financial activities are mainly reflected regularly through various indicators of financial statements. The data of various indicators can not only make managers understand the basic situation of corporate finance, but also make it difficult to make a correct assessment on the operation and management of the enterprise, More can not put forward to solve the problem, improve the work of opinion. Through financial analysis can determine the size of the financial strength of enterprises, business is sound. Financial management and financial analysis are complementary between the two.