对一定单位一定时期内的财务活动过程及其结果,运用财务数据加以比较、研究、总结,并据此作出正确评价的一种方法就称之为财务分析。财务分析在企业科学决策、降低成本以及提高经济效益方面发挥了举足轻重的作用,因此在企业单位中被广泛应用。本文站在事业单位的角度分析了财务分析的重要性,找出了目前我国事业单位财务分析存在的问题,并进一步给出了做好事业单位财务分析的几点建议。 A certain unit of a certain period of financial activity process and its results, the use of financial data to compare, study, summarize, and make a correct assessment of a method is called financial analysis. Financial analysis has played a pivotal role in making scientific decisions, reducing costs and increasing economic efficiency. Therefore, it is widely used in business units. This paper analyzes the importance of financial analysis from the perspective of public institutions, finds out the problems in the financial analysis of public institutions in our country, and gives some suggestions on the financial analysis of public institutions.