财务报表分析是指以财务报表和其他资料为依据和起点，采用专门的方法，系统

Financial statement analysis refers to the use of financial statements and other data as a starting point and a special method to systematically analyze and evaluate the company ’s past and present operating results, financial status and changes. The purpose is to understand the past, evaluate the present, and predict the future. Help interest groups improve decision-making. <br>The basic function of financial statement analysis is to convert a large amount of report data into information that is useful for specific decisions and reduce the uncertainty of decisions. The starting point of financial statement analysis is financial statements, and most of the data used in the analysis comes from publicly released financial statements. Therefore, the premise of financial analysis is to correctly understand the financial statements. The result of the analysis of the financial statements is to evaluate the solvency, profitability and risk resistance of the enterprise, or to find out the existing problems. The connotation of financial statement analysis can be understood from the following aspects: <br>(1) Financial statement analysis is a comprehensive and marginal discipline formed on the basis of enterprise economic activity analysis, financial management and accounting. Analyze the economic activities of enterprises and make scientific decisions; <br>(2) Financial statement analysis has a complete theoretical system, and its system is becoming mature; <br>(3) Financial statement analysis has a sound method system; <br>(4) Financial statement analysis has System, objective data basis, its most basic data is the financial statements; <br>(5) The analysis of financial statements has a clear purpose and role.

Analysis of financial statements refers to the use of a specialized methodology based on financial statements and other information, using a specialized methodology to systematically analyze and evaluate the past and present operating results of the enterprise, the financial position and its changes, with the aim of understanding the past, evaluating the present, predicting the future, and helping the stakeholder group to improve decision-making.<br>The basic function of financial statement analysis is to convert a large amount of report data into information useful to a particular decision and reduce the uncertainty of decision-making. The starting point for financial statement analysis is financial statements, and much of the data used in the analysis comes from publicly available financial statements. Therefore, the premise of financial analysis is a proper understanding of the financial statements. The result of the analysis of financial statements is an evaluation of the company's solvency, profitability and ability to resist risk, or to identify problems. The implications of financial statement analysis can be understood in the following ways:<br>(1) The analysis of financial statements is a comprehensive and marginal subject formed on the basis of economic activity analysis, financial management and accounting, aiming at analyzing the economic activities of enterprises and making scientific decisions;<br>(2) The analysis of financial statements has a complete theoretical system, and its system is becoming more and more mature;<br>(3) The analysis of financial statements has a sound method system;<br>(4) The analysis of financial statements is systematic and objective, and its most basic information is the financial statements;<br>(5) The analysis of financial statements has a clear purpose and effect.

Financial statement analysis refers to the systematic analysis and evaluation of the past and present business results, financial status and changes of an enterprise based on and starting from financial statements and other materials, with the purpose of understanding the past, evaluating the present and predicting the future, and helping the interest groups to improve their decision-making.<br>The basic function of financial statement analysis is to transform a large number of report data into useful information for specific decision-making and reduce the uncertainty of decision-making. The starting point of financial statement analysis is financial statements, and most of the data used in the analysis comes from publicly published financial statements. Therefore, the premise of financial analysis is to understand financial statements correctly. The result of financial statement analysis is to evaluate the solvency, profitability and risk resistance of the enterprise, or to find out the existing problems. The connotation of financial statement analysis can be understood from the following aspects:<br>(1) Financial statement analysis is a comprehensive and marginal subject formed on the basis of enterprise economic activity analysis, financial management and accounting. It aims to analyze the economic activities of enterprises and make scientific decisions;<br>(2) There is a complete theoretical system for financial statement analysis, which is becoming more and more mature;<br>(3) There is a sound method system for financial statement analysis;<br>(4) The analysis of financial statements has systematic and objective data basis, and its most basic data is financial statements;<br>(5) Financial statement analysis has a clear purpose and role.<br>