读了李锦波同志《对企业盈亏增减因素的分析方法一文的商榷》(载《广西会计》1989年第6期)和黄甘伟同志《企业盈亏增减因素的分析方法》(载《广西会计》1988年第5期)两篇文章,受了一些启发,现从因素分析法应用的角度,对两篇文章的分歧点,提出个人的粗浅看法,供大家探讨。黄甘伟同志原文提供分析资料为:某企业经营情况如下表:(一) Read Comrade Li Jinbo’s “Comments on the Analytical Method of the Profit and Loss of Firms and Enterprises” (Contains “Guangxi Accounting”, Issue No. 6 of 1989) and Comrade Huang Ganwei’s “Analysis Method of Firms’ Profit and Loss Increase and Decrease Factors” (Accounting for Guangxi Accounting, 1988) In the fifth issue, two articles were inspired by some of the articles. Now from the perspective of the application of the factor analysis method, the author points out the disagreements between the two articles and puts forward the individual’s rough ideas for discussion. Comrade Huang Ganwei provided analysis data as follows: The operating status of an enterprise is as follows: (1)