摘要

財務分析是指以財務報表和其他資料為依據(jù)和起點，采用科學的分析方法，系統(tǒng)分析和評價企業(yè)過去和現(xiàn)在的經(jīng)營成果、財務狀況及其變動，目的是了解過去、評價現(xiàn)在、預測未來，幫助利益關(guān)系集團改善決策。財務分析的最基本的功能，是將大量的報表數(shù)據(jù)轉(zhuǎn)換成對特定決策有用的信息，減少決策的不確定性。財務報表雖然為信息使用者提供了企業(yè)財務狀況、經(jīng)營成果方面的資料,但是顯然不能提供準確的信息，只有通過財務報表分析,才能使信息使用者、決策者得到確切的企業(yè)財務狀況和經(jīng)營成果的信息,進而指導決策。財務報表提供的的信息是概括性的、高度濃縮的，要想通過報表了解企業(yè)的真實情況，還必須對報表進行進一步的細致的分析。
關(guān)鍵詞 償債能力 營運能力 盈利能力

Abstract
Financial analysis is an important link of enterprise finance management, with financial we can systematic analysis and eva luate enterprise’s management achievement and the change of financial condition. The purpose is comprehend past, eva luate now, calculate future, give the sentific evidence to the manager to demand. However, due to ownership and management of the separation of these external interest groups not directly involved in the operation and management activities of enterprises, in order to understand the financial position and operating results, only through the financial statements. However, the financial statements provided by the information is general and a high degree of enrichment, through statements in order to understand the real situation of enterprises, the statements must also be further detailed analysis.
Key words Solvency Profitability Operating capacity