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不同的企业财务分析主体，从其不同的需求出发，对企业财务状况的分析会表现出不同的偏好。例如，企业投资者倾向于对企业盈利能力和发展前景的分析；企业债权人倾向于对企业偿债能力的分析；企业经营者则必须全面分析和评价企业的综合财务状况，并界定不同责任中心的经营业绩?
Different corporate financial analysis subjects, starting from their different needs, will have different preferences for analyzing the financial status of the company. For example, corporate investors tend to analyze the profitability and development prospects of enterprises; corporate creditors tend to analyze the solvency of enterprises; and business operators must comprehensively analyze and evaluate the comprehensive financial status of enterprises and define different responsibility centers. Operating results?