财务报表的分析与评价就是在财务报告的基础上,对报表数据进行一步加工、整理、分析、比较,并着重就企业财务状况是否健全,经营成果是否优良等进行解释和评价。通过财务分析,可透过财务报表所反映的数据,深入了解企业的财务状况和经营成果,并从不同的角度对比作出恰当的评价。因此,财务分析可提供重要的财务信息,在此基础上作出的评价对报表各方 The analysis and evaluation of the financial statements is based on the financial report, the report data processing, sorting, analysis, comparison, and focus on whether the financial status of the company is sound, the operating results are good, etc. to explain and evaluate. Through financial analysis, the financial statements reflect the data, in-depth understanding of the financial status of enterprises and operating results, and contrast from different angles to make the right evaluation. Therefore, the financial analysis can provide important financial information, on the basis of which the evaluation of the parties to the statements