财务报表分析的目的,在于对已被财务会计“规范化”的“会计语言”进行重新解读,以适应管理会计“个性化”的需求。作为承前启后的重要一环,旨在培养学生综合分析能力的《财务报表分析》在会计专业课程体系中的地位尤为重要。本文首先分析了高职《财务报表分析》的教学现状及存在的问题,接着对课程重构提出一些设想,最后就改善课程教学提出相应对策与建议。 The purpose of the financial statement analysis is to re-interpret the accounting language that has been “standardized” by financial accounting to meet the needs of management accounting “personalization ”. As an important part of the past and the future, “financial statement analysis” aimed at cultivating the comprehensive analysis ability of students is particularly important in accounting professional curriculum system. This paper first analyzes the status quo and existing problems of “Financial Statement Analysis” in higher vocational education, then puts forward some tentative suggestions on curriculum reconstruction, and finally puts forward corresponding countermeasures and suggestions on how to improve curriculum teaching.