所谓财务比率是指会计报表相关项目数额之间的比值或关系式。运用财务比率分析会计报表是各种分析方法中最简单而且揭示能力最强的方法。与其他财务分析方法（如趋势分析、结构分析等）相比，财务比率分析的突出特点在于能将那些不能直接对比的会计报表不同性质项目有机地联系 The so-called financial ratio refers to the accounting statements related projects the ratio between the amount or relationship. Using financial ratios to analyze financial statements is the easiest and most revealing method of any type of analysis. Compared with other financial analysis methods (such as trend analysis, structural analysis, etc.), the prominent feature of financial ratio analysis is that those can not be directly compared with different types of financial statements organically linked projects