财务分析是财务管理中的一项重要工作。它是依据企业财务报表及其他有关财务和经营资料,应用专门的方法和一系列的指标,对企业生产经营及财务状况进行分析和评价,目的是了解过去、评价现在、预测未来,为投资者、债权人、经营管理人员的各项经济决策提供依据。财务报表分析指标要根据行业和企业的特点有针对性地加以运用。 Financial analysis is an important task in financial management. It is based on corporate financial statements and other relevant financial and business information, application of specialized methods and a series of indicators, production and operation of enterprises and financial status analysis and evaluation, the purpose is to understand the past, evaluate the present, predict the future for investors , Creditors, managers and managers to provide the basis for economic decision-making. Financial statements analysis of indicators to be based on the characteristics of industries and businesses to be targeted to be used.