期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：2
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Financial statement analysis is the art of analyzing and interpreting financial statements. One major objective of financial statement analysis is to “understand the numbers” or “get behind the figures” – that is, to employ the tools of financial analysis as an aid to understanding reported financial data and then use that understanding to better manage a business. We can develop various analytical measures to portray meaningful relationships and extract information from raw financial data. In the final analysis, informed decision- making is the overriding goal of financial statement analysis.
