当前,随着事业单位改革的逐步深化,事业单位所处的内外经济环境发生了根本性的变化,事业单位的财务管理正逐步从核算型向分析型、管理型转变。财务分析作为财务管理的重要环节,既是对事业单位已发生的财务状况和财务结果进行评价总结,又能为以后的财务预算、决策和计划提供有用 At present, with the gradual deepening of the reform of public institutions, the internal and external economic environment in which the institutions are located has undergone fundamental changes. The financial management of public institutions is gradually shifting from the accounting type to the analytical type and the management type. Financial analysis, as an important part of financial management, not only evaluates and summarizes the financial status and financial results of the institutions, but also provides useful financial budget, decision-making and planning in the future