财务报表分析研究

Study on the analysis of financial statements

随着我国市场经济的不断发展，企业会计报表分析对不同的使用者显现出十分的重要作用。文章立足于简便易懂的角度，为不同报表使用者提供对主要财务指标进行基本的、实用的分析方法，以助有关人士充分利用报表，作出正确的相关的决策。

With the development of Chinese market-directed economy, the analysis of accounting reports has taken more and more important role to different users. This paper provides some basic and practical analyzing methods to help users make full use of these financial statements and make proper decision.