企业“四放开”(即:经营、价格、分配、用工放开)以后,还要不要搞财务分析,回答是肯定的。因为,企业财务分析是企业财会工作的重要组成部分;是加强经济信息反馈,为企业经营决策和改善企业管理、提高经济效益提供依据的有效手段。可是,目前有许多实行“四放开”的企业对财务分析的意识淡化了,有的企业甚至完全放弃了此项工作。他们说:“企业‘四放开’了,内部经营机制、管理机制都已变化,经营决策是随市场之变而变,业务、财务也随机、随市应变,编个会计报表反映一下资金及 After the enterprise has “released four” (ie, operation, price, distribution, and release of labor), it is still necessary to engage in financial analysis and the answer is affirmative. This is because corporate financial analysis is an important component of corporate finance and accounting; it is an effective means to strengthen the feedback of economic information and provide basis for business decision-making and improvement of corporate management and economic efficiency. However, at present, many companies that implement “four liberalization” have weakened their awareness of financial analysis, and some companies have even completely given up this work. They said: “Enterprises have “released four”, internal management mechanisms and management mechanisms have all changed. Operational decisions have changed with changes in the market. Business and finance have also been random, and they have changed with the market. We have compiled an accounting statement to reflect the funds and