基于企业战略视角的财务报表分析  

Financial Statement Analysis Based on Enterprise Strategy Perspective

作　　者：何承够[1] He Chenggou(School of Modern Business,Anqing Vocational and Technical College,Anqing Anhui 246003)

机构地区：[1]安庆职业技术学院现代商务学院,安徽安庆246003

出　　处：《安徽商贸职业技术学院学报》2023年第3期53-57,共5页Journal of Anhui Business College

基　　金：安徽省高校人文社会科学研究重点项目(SK2021A1010);安徽省“双基”教学示范课《会计信息化》(2020SJJXSFK1623);安庆职业技术学院校级平台项目(KY000098)。

摘　　要：传统的企业财务报表分析因过度重视报表中的数据,大多数进行简单的报表数据分析,忽略了不断变化的市场环境、行业发展前景、企业内部情况等,对企业发展情况的分析较为片面。站在企业战略的角度,利用文献资料法、数据分析法等研究方法,通过分析企业战略对财务报表的影响等,对目前企业财务报表分析的现状及其存在的问题进行分析,从企业战略的视角实现财务报表的分析,提出企业战略视角下财务报表分析体系构建的策略。The traditional financial statement analysis of enterprises pays too much attention to the data in the statement,most of the simple report data analysis,ignoring the changing market environment,industry development prospects,internal situation of enterprises,etc.,the analysis of the development of enterprises is rather one-sided.From the perspective of enterprise strategy,this paper analyzes the current status and existing problems of the analysis of enterprise financial statements by analyzing the impact of enterprise strategy on financial statements by using research methods such as documentation and data analysis,and analyzes the analysis of financial statements from the perspective of enterprise strategy,and puts forward strategies for the construction of financial statement analysis system from the perspective of enterprise strategy.

关 键 词：企业战略 财务报表 分析 

分 类 号：F426.6[经济管理—产业经济] F406.7F272