《广西会计》一九八八年第十期刊登了张远清同志《也谈因素分析法的改革》一文,(以下简称《张文》)该文就现行的因素分析法(《张文》称之为连环或连锁替代法)的改革提出了大胆的设想和见解,读后颇受启发和深思。那么,对这一方法进行改革的关键何在呢?“在于正确地确定各因素的替代顺序,寻 In the tenth issue of “Guangxi Accounting” in 1988, the article “Comment on the Reform of the Factor Analysis Method” by Comrade Zhang Yuanqing (hereinafter referred to as “Zhang Wen”) was published in the article on the current factor analysis method (“Zhang Wen”). For the reform of chain-linked or chain-linked alternatives, bold ideas and insights have been presented, and they have been inspired and thought-provoking after reading. So, what is the key to reforming this method? "It’s about determining the sequence of substitutions for each factor.