随着经济社会的快速发展,财务报表在企业经营中也发挥着越来越重要的作用,因而有必要对财务报表分析的相关议题进行系统的分析,从而以指导其在企业经营中的合理应用。在这种背景下,本文首先分析了财务报表的意义及指标评价,进而详细探讨了财务报表分析在企业经营中应用,最后给出了相应的总结。 With the rapid development of economy and society, financial statements also play more and more important roles in business operations. Therefore, it is necessary to systematically analyze the related issues in the financial statement analysis so as to guide their rational application in business operations . In this context, this paper first analyzes the significance of financial statements and indicators of evaluation, and then discussed in detail the application of financial statements analysis in the business, and finally gives the corresponding summary.