财务报表分析是通过一定的分析方法使财务报表提供的信息达到决策有用性的一种手段。 就目前而言,我国财务报表分析体系主要由企业盈利能力指标、企业偿债能力指标及企业营运能力指标构成。而分析方法主要是比率分析法。测度企业盈利能力的指标主要是以“会计利润”为核心的一系列比率,如销售利润率、投资报酬率、净资产收益率、市盈率等。由于会计利润的计算过程存在大 Financial statements analysis is through a certain analytical methods to make the financial statements provide information to achieve a useful decision-making. For now, China's financial statements analysis system mainly consists of corporate profitability indicators, corporate solvency indicators and corporate operational capacity indicators. The analysis method is mainly the ratio analysis. The indicators that measure the profitability of enterprises are mainly a series of ratios centered on “accounting profit”, such as sales profit rate, return on investment, return on net assets, price-to-earnings ratio and so on. Due to the accounting profit calculation process exists