会计分析又称会计质量分析,其评估的是企业财务报表信息的质量,只要直接或间接对会计质量产生影响的因素均会或多或少地对会计分析产生一定影响。本文对企业会计分析的作用、在财务管理中的应用,以及应用中需注意的问题展开探讨,以期推动企业会计分析质量的不断提升。 Accounting analysis, also known as accounting quality analysis, assesses the quality of the company’s financial statement information. As long as the factors that directly or indirectly affect the quality of the accounting information, will have more or less influence on the accounting analysis. This article discusses the role of corporate accounting analysis, the application of financial management, and issues that need attention in the application, in order to promote the continuous improvement of the quality of corporate accounting analysis.