财务分析报告是企业经营状况的整体体现,编写好财务报告对贯彻新《会计法》突出规范会计行为,保证会计资料质量的立法宗旨具有重要作用。财务分析报告是企业(公司)年度、半年度财务报告期内生产经营的基本情况、财务状况与经营成果的总结性文件。它为企业(公司)内部和外部了解、观察、衡量、考核、评价其报告期内的经营业绩和生产经营状况提供重要依据。本文主要从会计实务的角度分析说明如何编制财务分析报告。 The financial analysis report is the overall manifestation of the state of the enterprise’s business. It is of great significance to prepare the financial report for the purpose of implementing the new Accounting Law, highlighting the accounting practices and ensuring the quality of accounting information. The financial analysis report is a summary document of the basic conditions, financial status and operating results of the enterprise (company) during the annual and semi-annual financial reporting period. It provides an important basis for enterprises (companies) to understand, observe, measure, evaluate and evaluate the business performance and production and operation status during the reporting period. This article mainly analyzes how to prepare the financial analysis report from the perspective of accounting practice.