目前国营企业财务分析工作,普遍存在一些亟待解决的问题。一是一些企业的财会人员在进行财务分析时,不敢揭露矛盾,财务分析中报喜不报忧;对经营管理中存在的问题,避重就轻,使分析工作失去了应有的作用。二是公式化,就数字论数字,所分析的范围也 At present, there are some problems that need to be solved in the financial analysis of state-owned enterprises. First, the financial and accounting personnel of some companies did not dare to expose contradictions when they conducted financial analysis. The financial analysis reported that they did not report any problems. The problems that existed in the business management were evasive, and the analytical work lost its due role. The second is formulating, as far as digital theory is concerned, the scope of analysis is also