试论财务报表分析的切入点

财务报表分析的目的在于确定并提供会计报表数字中包含的各种趋势和关系,为各有关主体特别是投资者提供企业偿债能力、获利能力、营运能力和发展能力等方面财务信息,为财务决策、财务计划和财务控制提供依据。

Statement analysis's goal lies in determines and provides each tendency which and the relations in the fiscal statement digit contains,is specially the investor provides the enterprise for each related main body aspect finance information and so on credit capacity,profit ability,transport business ability and develop power,for the financial decision-making,the financing plan and the fiscal control provides the basis.