The relationship between enterprise financial management and enterprise financial statement analysis 1. The difference between enterprise financial management and enterprise financial statement analysis
There is a complementary relationship between enterprise financial management activities and enterprise financial statement analysis. Financial statement analysis is one of the important parts of enterprise financial management activities, and its assets, cost control, operating cash inflow and outflow, net profit and so on are important factors that affect the normal development of enterprise financial management activities. However, financial statement analysis exists as a separate individual in financial management activities. Its external performance is inconsistent with the foundation, principles and key points of financial management activities. There are obvious differences between financial statement analysis and financial management activities in accounting information processing, financial research focus, service object management, accounting functions and so on. As far as accounting function is concerned, the accounting function of financial statement analysis mainly focuses on the analysis of financial statements. Analysis? The accounting function of financial management activities mainly focuses on the production and operation activities of enterprises? Management? The financial management activities of enterprise talents mainly include predicting the profit of enterprise assets, making a reasonable tax planning scheme, controlling enterprise costs reasonably and effectively, and evaluating the performance of enterprise employees. The analysis of financial statements is mainly aimed at the selection, calculation and analysis of financial ratios in the balance sheet, income statement and operating cash flow statement of enterprises. As far as the focus of financial research is concerned, the financial management activities of enterprises mainly focus on the whole process of fund-raising, investment, operation and management, sales and service, while financial statements focus on the sales and profit results of enterprise operation and management activities.
2. The relationship between enterprise financial management and enterprise financial statement analysis
As a part of enterprise financial management, financial statements play an important role in enterprise financial management activities. First of all, financial statements can be used as a standard to measure the past, present and future operating results and financial situation of enterprises. The general purpose of analyzing financial statements or formulating a perfect financial management system is to improve the management level of enterprises and strengthen the quality of financial accounting information. Therefore, the objectives of financial statement analysis and financial management activities are highly consistent. Secondly, financial management activities are the summary and improvement of financial statement analysis. The analysis of financial statements mainly analyzes the assets and liabilities, costs and operating profits of an enterprise in a quarter or a year, and does not represent the financial operation and management level of the enterprise in recent years. Therefore, financial management activities are the summary and perfection of financial statement analysis.
The importance of financial statement analysis in enterprise financial management 1. Provide convenience for different information users.
For different financial information users, financial information users pay different attention to financial statement information. First of all, the financial status and operating ability of an enterprise are important factors that affect investors' participation in enterprise investment decisions. Secondly, the profitability, asset flow ratio, internal cost control ability and debt repayment ability in enterprise financial management system are the main factors that determine whether creditors only need to invest in enterprises. Finally, for managers, by analyzing the financial ratio, return on assets, return on main business, return on other business and sales profit rate in financial statements, the financial situation of enterprises is analyzed, and the financial ratio of the same industry is compared and analyzed, and adjusted in time. Therefore, the analysis of financial statements can provide convenience for different information users. In addition, the government regulatory authorities should also strengthen the index assessment of tax planning in enterprise financial management activities, such as formulating planning standards and guidelines for corporate income tax, personal income tax, value-added tax, business tax and other taxes to avoid tax evasion.
2. Explain the importance of financial management.
In the field of accounting, financial statement analysis is also called external accounting statement when enterprises disclose accounting information, and it is an important lever to measure the operating status, financial status and financial information quality of an accounting entity. The structural system of accounting statements includes income statement, balance sheet, operating cash flow statement, income statement and statement of changes in financial position. As one of the main parts of financial reports, financial statements do not include shareholders' capital contribution report, board report, operation and management report analysis statement, personnel change report, personnel information statement, etc. The financial statements of an enterprise are mainly composed of external statements and internal statements. As far as external statements are concerned, their compilation standards mainly follow the choice of accounting standards and policies, and the objects of information disclosure of external accounting statements are mainly creditors, banks, government tax authorities, social media and other creditors. Thus, financial statements play an important role in the system structure of financial management activities.
3. Describe the importance of financial management
As a part of enterprise financial management system, financial statements occupy an important position in financial management activities. Therefore, in the process of compiling financial statements, it is necessary to ensure the authenticity and integrity of financial accounting information. In addition, rationality and scientificity are the main problems that accountants should pay attention to in the process of recording and compiling financial statements. The preparation of financial statements should follow the laws and regulations formulated by the relevant state departments to avoid the phenomenon that the budget deviates from the actual revenue and expenditure track. Therefore, enterprises should effectively carry out budget execution activities, promote the development of enterprise financial management in a scientific, comprehensive and complete direction, and finally realize the goal of maximizing enterprise economic benefits.
?