“财务分析学”以企业经营及财务状况的分析为基础,系统而全面地论述了与资产和资本经营有关的知识和内容。我们可以通过财务分析,发现资产和资本经营中存在的问题与差距,及时准确地做出经营管理决策。 财务分析学内容包括:1)对企业资产、负债及权益的组成分析。主要从企业资产和资金有效经营的角度,论述了分析和掌握企业行业特点、经营特点和经营管理难点的方法和技巧。2)对企业资产、负债及权益结构的分析。其 Based on the analysis of business operations and financial status, Financial Analysis systematically and comprehensively discusses the knowledge and contents related to assets and capital management. Through financial analysis, we can find out the problems and gaps in the operation of assets and capital and make management decisions in a timely and accurate manner. Financial analysis includes: 1) Analysis of the composition of the company’s assets, liabilities and equity. Mainly from the perspective of the effective management of enterprise assets and funds, this paper discusses the methods and techniques for analyzing and mastering the characteristics of the industry, management characteristics and management difficulties. 2) Analysis of corporate assets, liabilities and equity structure. its