财务报表分析产生于19世纪末20世纪初,在当时其主要是为银行服务的信用分析。随着资本市场的形成,财务报表分析开始对企业的盈利能力、筹资结构、利润分配进行分析,发展为比较完善的外部分析体系。公司组织发展起来以后,财务报表分析由外部分析扩大到内部分析,以改善内部管理服 The analysis of financial statements originated in the late 19th and early 20th centuries when it was primarily a credit analysis of banking services. With the formation of the capital market, the analysis of financial statements begins to analyze the profitability, financing structure and profit distribution of the enterprise and develop it into a relatively complete external analysis system. After the development of the company’s organization, the financial statement analysis is expanded from external analysis to internal analysis to improve the internal management service