财务分析是企业财务管理的重要工具,也是监管部门实施财务监管的重要手段,把财务分析评价工作做深、做精,就能更好地为国资监管大局服务。本期财务监管专栏的主题即为企业财务分析评价,总结了财务分析的常见误区及解决方法,同时强调了应充分发挥中介机构和企业内部审计机构的专业力量,提高分析评价的含金量。 Financial analysis is an important financial management tool, but also an important means for the regulatory authorities to implement financial supervision, the financial analysis and evaluation work to do deep, so refined, we can better serve the overall oversight of the state-owned assets. The main topic of the current financial regulatory column is the financial analysis and evaluation of enterprises. The common misunderstandings and solutions to financial analysis are summarized. At the same time, the special emphasis should be given to giving full play to the professional power of intermediary agencies and internal auditing agencies and to raising the gold content of analysis and evaluation.