所谓财务分析,就是从股东的角度评估商业活动中的一个投资方案是否具有价值。商业活动中的投资被称为资本项目。它们一般是指购买物理形态的资产,如一部机器或一家工厂;也可能是指投资于一种无形的资产,如一种新产品或 The so-called financial analysis, is from the perspective of shareholders to assess whether an investment program in commercial activities is valuable. Investments in business activities are called capital projects. They generally refer to the physical form of buying an asset, such as a machine or a factory; it may mean investing in an intangible asset such as a new product or