财务视角下的企业经济运行状况分析  

Analysis of the Economic Performance of Enterprises Under Financial Perspective

作　　者：巫绪芬[1] 禹俊德 曹中红[1] 魏朱宝[1] WU Xu - fen;YU Jun - de;CAO Zhong - hong;WEI Zhu - bao(Hefei University, ttefei 230601, China;Agricultural Bank of China Shanxi Branch, Deputy Director of the Credit Card Center,Taiyuan 030024,China)

机构地区：[1]合肥学院管理系,安徽合肥230601 [2]中国农业银行山西省分行,山西太原030024

出　　处：《经济问题》2018年第6期90-94,共5页On Economic Problems

基　　金：安徽省"会计学特色专业"建设项目(2015tszy026);安徽省"财务会计精品课程"建设项目(2014gxk073)

摘　　要：资产负债表、利润表、现金流量表的具体项目及相关项目之间的内在联系入手,全面解读企业经营活动、投资活动、筹资活动等营利性活动的财务结果,试图提供一个财务报表分析的完整框架,提升财务报表对企业管理者、投资者和债权人等利益相关者的决策相关性价值。Starting with the specific items of the balance sheet,the profit statement and the cash flow statement as well as the internal relations between the related items,this paper comprehensively interprets the financial results of the business activities,investment activities,financing activities and so on,and tries to provide a relatively complete financial statement analysis framework to improve the relevance value of the financial information to the enterprise stakeholders such as managers,investors and creditors.

关 键 词：财务报表 营利性活动 财务报表解读 

分 类 号：F270.3[经济管理—企业管理]