一、企业财务状况评价概述一般认为，企业财务状况评价始于１９世纪末２０世纪初，当时主要是为银行服务的信用评价。资本市场形成后，财务状况评价扩展到为投资人服务的盈利评价。公司组织发展起来以后，财务状况评价由外部评价扩大到内部评价，为经营者改善内部管理服务。在 First, an overview of corporate financial evaluation Overview Generally believed that the financial evaluation of enterprises began in the late 19th century early 20th century, when mainly for the banking service credit rating. After the formation of the capital market, the financial position evaluation is expanded to assess the profitability of investors. After the development of the company organization, the evaluation of the financial status is expanded from the external evaluation to the internal evaluation, which improves the internal management services for the operators. in