摘要
财务报表分析在企业决策中的应用是现代企业管理的重要组成部分，随着市场竞争的加剧和经济环境的复杂化，企业需要更加科学有效的决策支持体系。本研究旨在探讨财务报表分析如何为企业决策提供可靠依据，通过系统梳理国内外相关文献，结合案例分析与实证研究，构建了基于财务报表的决策支持框架。研究发现，通过对资产负债表、利润表及现金流量表等核心报表的深入剖析，能够准确评估企业的偿债能力、盈利能力和发展潜力，为管理层制定战略规划、投资决策和风险管理提供重要参考。创新之处在于引入了动态分析视角，将静态财务数据转化为具有前瞻性的决策信息，同时运用大数据技术提升分析精度。研究表明，该方法不仅提高了决策的科学性和准确性，还增强了企业应对市场变化的能力，对于推动企业高质量发展具有重要意义，为理论界和实务界提供了新的研究思路和实践指导。
关键词：财务报表分析；企业决策支持；动态分析
Abstract
The application of financial statement analysis in corporate decision-making is an integral component of modern enterprise management. As market competition intensifies and the economic environment becomes more complex, enterprises require a more scientific and effective decision support system. This study aims to explore how financial statement analysis can provide reliable evidence for corporate decision-making. By systematically reviewing relevant literature both domestically and internationally, combined with case studies and empirical research, a decision support fr amework based on financial statements has been constructed. The findings indicate that through in-depth analysis of core financial statements such as the balance sheet, income statement, and cash flow statement, it is possible to accurately assess a company's debt-paying ability, profitability, and growth potential, thereby providing crucial references for management in formulating strategic plans, investment decisions, and risk management. An innovative aspect of this research lies in the introduction of a dynamic analytical perspective, transforming static financial data into forward-looking decision information. Additionally, big data technology is employed to enhance the precision of analysis. The study demonstrates that this approach not only improves the scientific rigor and accuracy of decision-making but also enhances the enterprise's capability to respond to market changes, which is significant for promoting high-quality corporate development. It offers new research directions and practical guidance for both academia and practice.
Keywords：Financial Statement Analysis; Enterprise Decision Support; Dynamic Analysis
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、财务报表分析基础理论 2
(一) 财务报表构成要素 2
(二) 主要财务比率解析 3
(三) 财务报表分析方法 4
三、财务报表分析对企业战略决策的应用 4
(一) 战略规划中的财务考量 4
(二) 投资决策的财务依据 5
(三) 风险评估的财务指标 6
四、财务报表分析在运营管理决策的应用 7
(一) 成本控制的财务分析 7
(二) 效率提升的财务支撑 7
(三) 绩效评价的财务视角 8
结 论 10
参考文献 11
财务报表分析在企业决策中的应用是现代企业管理的重要组成部分，随着市场竞争的加剧和经济环境的复杂化，企业需要更加科学有效的决策支持体系。本研究旨在探讨财务报表分析如何为企业决策提供可靠依据，通过系统梳理国内外相关文献，结合案例分析与实证研究，构建了基于财务报表的决策支持框架。研究发现，通过对资产负债表、利润表及现金流量表等核心报表的深入剖析，能够准确评估企业的偿债能力、盈利能力和发展潜力，为管理层制定战略规划、投资决策和风险管理提供重要参考。创新之处在于引入了动态分析视角，将静态财务数据转化为具有前瞻性的决策信息，同时运用大数据技术提升分析精度。研究表明，该方法不仅提高了决策的科学性和准确性，还增强了企业应对市场变化的能力，对于推动企业高质量发展具有重要意义，为理论界和实务界提供了新的研究思路和实践指导。
关键词：财务报表分析；企业决策支持；动态分析
Abstract
The application of financial statement analysis in corporate decision-making is an integral component of modern enterprise management. As market competition intensifies and the economic environment becomes more complex, enterprises require a more scientific and effective decision support system. This study aims to explore how financial statement analysis can provide reliable evidence for corporate decision-making. By systematically reviewing relevant literature both domestically and internationally, combined with case studies and empirical research, a decision support fr amework based on financial statements has been constructed. The findings indicate that through in-depth analysis of core financial statements such as the balance sheet, income statement, and cash flow statement, it is possible to accurately assess a company's debt-paying ability, profitability, and growth potential, thereby providing crucial references for management in formulating strategic plans, investment decisions, and risk management. An innovative aspect of this research lies in the introduction of a dynamic analytical perspective, transforming static financial data into forward-looking decision information. Additionally, big data technology is employed to enhance the precision of analysis. The study demonstrates that this approach not only improves the scientific rigor and accuracy of decision-making but also enhances the enterprise's capability to respond to market changes, which is significant for promoting high-quality corporate development. It offers new research directions and practical guidance for both academia and practice.
Keywords：Financial Statement Analysis; Enterprise Decision Support; Dynamic Analysis
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、财务报表分析基础理论 2
(一) 财务报表构成要素 2
(二) 主要财务比率解析 3
(三) 财务报表分析方法 4
三、财务报表分析对企业战略决策的应用 4
(一) 战略规划中的财务考量 4
(二) 投资决策的财务依据 5
(三) 风险评估的财务指标 6
四、财务报表分析在运营管理决策的应用 7
(一) 成本控制的财务分析 7
(二) 效率提升的财务支撑 7
(三) 绩效评价的财务视角 8
结 论 10
参考文献 11
