财务报表的会计分析是通过对会计灵活性的确认，评价企业会计政策和会计披露的适当性，来揭示一个企业的会计系统反映其经济状况的真实程度。会计分析是财务分析的基础，并为财务分析的可靠性提供保证。会计分析的内容主要有以下四个方面：一、识别企业关键成功因素所谓关键成 Accounting analysis of financial statements is through the confirmation of accounting flexibility, evaluation of corporate accounting policies and the appropriateness of accounting disclosure, to reveal an enterprise accounting system to reflect the true extent of its economic situation. Accounting analysis is the basis of financial analysis, and provide a guarantee for the reliability of financial analysis. Accounting analysis of the content mainly in the following four aspects: First, identify the key success factors of the enterprise The so-called key