在经济环境日益复杂、竞争日趋激烈的条件下,投资者、债权人、经营者要做出正确的决策离不开企业财务分析,才能正确评价企业过去的经营情况,全面反映企业目前的财务状况,预测企业未来的发展趋势,从而加强对企业相关各方面的决策。 Under the conditions of increasingly complex economic environment and increasingly fierce competition, investors, creditors and managers can not make the right decisions without the financial analysis of enterprises, so as to correctly evaluate the past operating conditions of the enterprises and fully reflect the current financial status of the enterprises, Predict the future development trend of the enterprise, so as to strengthen the decision-making of all aspects related to the enterprise.