财务分析是以企业的财务报告及其有关资料为依据,运用专门的方法,对企业的财务状况和经营状况进行分析、研究、评价,为企业在经营和决策上提供事实依据。随着我国市场经济的不断进步,企业也在向多元化发展,企业要想在激烈的市场竞争中占一席地位,就必须搞好财务分析与管理的工作,这样才能保证企业的正常运行。 Financial analysis is based on the company’s financial report and its relevant information, using specialized methods to analyze, research and evaluate the financial status and business conditions of the enterprise, and provide factual basis for the operation and decision-making of the enterprise. As China’s market economy continues to progress, enterprises are also diversified. If enterprises want to occupy a seat in the fierce market competition, they must do a good job of financial analysis and management in order to ensure the normal operation of the enterprise.