财务分析是企业领导参与企业管理与决策的重要参考依据,在市场竞争日趋激烈的今天,财务分析越来越凸显出它对企业经营重要性。地铁公司因为其自身特性,对企业管理与决策的准确性和时效性有着更高的要求。切实做好财务分析,无论对企业增收还是促进企业稳步发展都会起到积极的作用。一、财务分析的定义与现实意义 Financial analysis is an important reference for business leaders to participate in business management and decision-making. With the increasingly fierce market competition, financial analysis increasingly highlights its importance to business operation. Because of its own characteristics, the MTRC has higher requirements on the accuracy and timeliness of enterprise management and decision-making. Doing a good job in financial analysis will play an active role in boosting the enterprises’ income and promoting the steady development of the enterprises. First, the definition of financial analysis and practical significance