管理用财务报表的应用探讨  

Discussion on the application of financial statements for management

作　　者：程思晗 王福英[1] Cheng Sihan;Wang Fuying(Shenyang University of Chemical Technology,Shengyang,Liaoning,110142)

机构地区：[1]沈阳化工大学,辽宁沈阳110142

出　　处：《市场周刊》2023年第8期130-133,共4页Market Weekly

摘　　要：管理用财务报表在传统财务报表的基础上衍生而来,文章通过对传统财务报表和管理用财务报表进行对比,分析出管理用财务报表相较于传统财务报表的应用优势,同时思考管理用财务报表在我国企业中未得到全面普及的原因,并提出相关建议,为今后管理用财务报表的广泛应用提供参考。Management financial statements in the traditional financial statements derived from the traditional financial statements.By comparing the traditional financial statements with the management financial statements,this paper analyzes the application advantages of the management financial statements compared with the traditional financial statements,at the same time,the author thinks about the reasons why the management financial statements are not widely used in our enterprises,and puts forward some suggestions to provide reference for the wide application of the management financial statements in the future.

关 键 词：管理用财务报表 财务报表 改进杜邦分析 

分 类 号：F275[经济管理—企业管理]