企业在购销活动中必然要面对不同的供应商和客户,而新客商的选择是否恰当,是决定今后合作能否成功的关键环节之一。分析潜在合作伙伴的财务报告,是了解其经营情况的重要手段。传统的财务报告分析方法受信息不对称的限制,可能会误读对方的财务状况、经营成果和现金流量等相关 Enterprises in the purchase and sale activities will inevitably face different suppliers and customers, and the choice of new merchants is appropriate to determine the success of future cooperation is one of the key links. Analyzing the financial statements of potential partners is an important way to understand their business. Traditional methods of financial reporting analysis by the information asymmetry restrictions may be misread each other’s financial position, operating results and cash flow and other related