1, comprehensively and systematically reveal the financial status, operating results and cash flow of an enterprise in a certain period, which is beneficial for enterprise managers to understand the completion of various task indicators of their own units and evaluate their operating performance, so as to find problems in time, adjust business direction, formulate measures, improve management level, improve economic benefits, and provide basis for economic prediction and decision-making.
2, is conducive to the national economic management department to understand the operation of the national economy. By summarizing and analyzing the financial statements provided by various units, we can understand and master the economic development of various industries and regions, so as to macro-control economic operation, optimize resource allocation and ensure the stable and sustainable development of the national economy.
3. It is beneficial for investors, creditors and other stakeholders to master the financial status, operating results and cash flow of the enterprise, and then analyze the profitability, solvency, investment income and development prospects of the enterprise, and provide decision-making basis for its investment, loan and trade.
4, is conducive to meet the financial, taxation, industry and commerce, auditing and other departments of enterprise management supervision. Through financial statements, we can check and supervise whether enterprises abide by national laws, regulations and systems, and whether there is tax evasion.
Related classification.
1. Cash flow from operating activities.
Business activities refer to all transactions and events of an enterprise except investment activities and fund-raising activities. The cash flow generated by business activities mainly includes the inflow and outflow of cash and cash equivalents such as selling goods or providing services, purchasing goods, receiving services, paying wages and paying taxes.
2. Cash flow from investment activities.
Investment activities refer to the purchase and construction of long-term assets of enterprises and the investment and disposal activities that are not included in the scope of cash equivalents. The cash flow generated by investment activities mainly includes the purchase and construction of fixed assets, the disposal of cash and cash equivalents flowing in and out of subsidiaries and other business units.