现代经济活动复杂多变,在这种激烈竞争的经营环境之下,企业财务报告分析的必要性越发显现出来,通过财务分析帮助企业准确掌握运行成本、费用开支及收益情况,为企业的融资和偿债决策提供重要依据,进而防范和降低风险,是企业应对激烈竞争、实现稳定持续发展的有力保障。 Modern economic activities are complex and changeable. In such a fiercely competitive business environment, the necessity of analyzing the financial reports of enterprises becomes more and more obvious. By means of financial analysis, it helps enterprises to accurately grasp the operating costs, expenses and benefits, Debt repayment decision-making provides an important basis, thus preventing and reducing risk, is the enterprise to cope with fierce competition and achieve a stable and sustainable development of a strong guarantee.