摘要：企业财政治理是现代企业治理中的一项重要事情内容，而资金治理是企业财政治理的焦点。资金治理作为整个企业治理的重要组成部门，其各个环节的运行状况，都直接影响着企业的正常运行。资金是企业的血液，是企业康健发展的保障。

因此，增强企业资金治理对于企业的可连续生长具有重要作用。随着社会主义市场经济体制的建设，企业谋划机制的转换和谋划自主权的扩大，特别是现代制度的建设将使得企业终于拥有完全的谋划自主权，企业要自主谋划、自负盈亏，成为资金运筹的主体，通过资金的筹集、使用和分配等，使企业的价值和财富最大化。而财政报表是企业财政状况的晴雨表，在此我们将探讨用科学的方法和专业统计工具SPSS解读财政报表，进而相识企业财政状况，分析企业运营状况。

科学地解读财政报表对谋划者认识明白企业资金运营情况，进而做出合理化的财政战略决议，甚至是小我私家投资也有重要的参考价值。关键词：财政治理 财政报表 资金治理 SPSS Abstract：Financial management in modern business management is an important job content, and financial management is the core of financial management. Capital management as a whole, an important part of enterprise management, the operational status of its various aspects, have a direct impact on the enterprise's normal operation. The blood of the enterprise funds, the protection of the healthy growth of the enterprise. Therefore, to enhance capital management for the sustainable development of enterprises play an important role. As the socialist market economy system, business transformation and operational mechanism of the expansion of autonomy, in particular, will enable the establishment of modern enterprise system, finally has full operational autonomy, enterprises must manage their own business, become a logistics fund the main, through fund raising, use and distribution, enterprise value and wealth maximization. The financial statements are a barometer of the financial situation of enterprises, in which we will discuss with the scientific method and professional interpretation of financial statements SPSS statistical tools in order to understand the financial position, operating performance of companies. Interpretation of scientific understanding of the financial statements of the operators to understand the situation of enterprise fund operations, and then the rationalization of financial strategic decision making, and even personal investment has important reference value.Keyword：Financial Management Financial Statements Funds Management SPSS1.财政治理系统概述随着市场经济的生长，企业生产谋划历程社会化水平和现代化水平的提高，企业财政治理与控制在企业治理中的焦点职位已逐渐显示出来。

实践证明，通过增强财政治理与控制有利于企业合理有效地使用资金，提高资金使用效果；有利于企业一个钱打二十四个结，努力降低成本用度；有利于企业发现生产谋划存在的问题，淘汰经济损失；有利于提高企业生产谋划水平，提高企业竞争力。现代企业是依法设立的以赢利为目的，从事生产谋划运动的独立核算的经济组织，其出发点和归宿点是赢利。企业为实现其生存生长的目的而实施的各项治理事情其最终效果都要以财政指标来反映，而财政治理的工具正是企业的现。

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