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“财务报表分析”是财会专业的一门重要的专业提高课程,熟练掌握并应用财务报表分析企业的财务活动成为目前人才竞争的一个重要方式。随着经济全球化进程的加快、我国会计制度改革的不断深化以及最新的《企业会计准则》和《企业会计准则——应用指南》的颁布与实施,财务报表分析越来越引起企业财务信息使用者的关注。
“Financial Statement Analysis ” is an important specialty of accounting major to improve the curriculum, mastering and applying financial statements to analyze the financial activities of an enterprise become an important way of talent competition at present. With the acceleration of economic globalization, the continuous deepening of China’s accounting system reform and the promulgation and implementation of the latest Accounting Standards for Business Enterprises and Accounting Standards for Business Enterprises - Application Guide, the analysis of financial statements has increasingly caused the use of financial information of enterprises The concern.