财务分析作为一门独立学科在国外提出,已有近百年历史。而作为美、英,法等国企业管理专业和会计专业学生的必修课,也已开设了三十多年之久,①而我国尚未独立设科。近期,财会界对是否需要独立设置财务分析学科进行了广泛的讨论,笔者同大多数同行一样,持赞同的观点。要独立的建立财务分析学科,就必须迫切研究和明确财务分析的对象。笔者对此问题的初 Financial analysis as an independent discipline in foreign countries, has nearly a hundred years of history. As a required course for business management major and accounting major in the United States, Britain, France and other countries, it has also been established for over 30 years. However, our country has not set up a branch independently. Recently, the finance and accounting community conducted extensive discussions on the need to set up independent financial analysis disciplines. The author agrees with most of his peers. To establish an independent discipline of financial analysis, we must urgently study and clarify the object of financial analysis. The author of this problem early