《财务报表分析》是高职高专财务管理专业和其他经管类专业必须学习的一门核心专业课程。该课程要求学生熟练掌握财务报表分析的基本核算与分析方法,具备通过财务报表的分析评价企业经营管理成果和财务状况的能力,同时,能够分别为投资者、债权人、管理者等主要利益集团提供决策支持。本文从《财务报表分析》这门课程的课程内容改革、课程资源建设和教学设计方面提出一些建议。 “Financial Statement Analysis” is a core specialized course that must be studied in financial management major and other management major in higher vocational colleges. The course requires students to master the basic accounting and analysis methods of financial statements analysis and have the ability to evaluate the business management results and financial status through the analysis of financial statements. At the same time, they can provide major interest groups such as investors, creditors and managers respectively policy support. This article from the “financial statements analysis” course content reform, curriculum resources and teaching design put forward some suggestions.