论财务分析内容的变化趋势

On the trend in the content of financial analyzing

根据企业现代经营活动的特点，提出了目前企业财务分析的变化趋势──财务分析内容的同化。并就引起这一变化趋势的原因进行了分析，还探讨了这一变化趋势对财务分析所产生的影响。

The paper discusses the trend in the content of financial analyzing basing on the characteristic of modern enterprise. The reasons to arise the trend be analyzed and the idiographic influences in financial analyzing be discussed.