For the company to achieve future financial goals, through the annual financial statements is expected to predict future growth and capital needs of the situation 。 Can be roughly divided into the most optimistic, most pessimistic and normal, etc. Financial planning should be to make a prediction for the future, and based on certain assumptions. Once these assumptions are defeated by facts (such as assuming stable economic growth, but then gradually decline), the administrator shall immediately make appropriate amendments to reflect the real situation 。.