财务分析往往通过财务比率的计算来进行。财务比率指标是相关但不相同财务项目之间的对比所得,用来反映财务项目之间的相互关系。它可以反映出企业盈利、偿债、管理水平等各个方面的财务状况。它是企业财务分析的重要内容,也是上市公司对外财务信息披露的重要方面。财务指标所反映的财务信息对投资者、经营者、债权人等均是十分重要的信息,因此要求财务指标反映的信息必须客观 Financial analysis is often done through the calculation of financial ratios. The financial ratio indicator is a comparison of relevant but not identical financial items that reflects the interrelationships among financial items. It can reflect the corporate financial, debt service, management and other aspects of the financial position. It is an important part of corporate financial analysis, but also an important aspect of listed companies' external financial information disclosure. Financial information reflected in the financial indicators of investors, managers, creditors, etc. are very important information, thus requiring the financial indicators reflect the information must be objective