财务分析以企业财务报告为主要依据,结合其他相关信息,对企业的财务状况和经营成果进行评价和剖析,以反映企业财务活动过程中的利弊得失、衡量目前的财务状况、预测未来发展趋势。面向企业内部管理的财务分析属于企业内部财务会计人员开展的分析,其总体目标是为企业内部管理提供依据。 Financial Analysis Taking the enterprise financial report as the main basis and other relevant information, the financial status and operating results of the enterprise are evaluated and analyzed to reflect the pros and cons of the enterprise’s financial activities, measure the current financial status and predict the future development trend. The financial analysis oriented to the internal management of an enterprise belongs to the analysis carried out by the internal financial and accounting personnel in an enterprise. Its overall goal is to provide the basis for the internal management of an enterprise.