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比率分析是指依据企业的财务会计报表中相关数据计算各种财务比率，并将其与某种标准进行比较，从而深入了解和评价企业的经营状况及财务健康状况。会计信息质量是对企业财务业绩评价最重要的基础，会计信息的失真将导
Ratio analysis refers to the calculation of various financial ratios based on the relevant data in the financial statements of an enterprise and comparison with a certain standard so as to understand and evaluate the operating conditions and financial health of the enterprises in depth. The quality of accounting information is the most important basis for the evaluation of corporate financial performance. The distortion of accounting information will lead