一、企业经济分析对象研究的现状自从企业经济分析被引进我国以来,理论界对其对象的研究和论述都不多。在五十年代的财经院校企业经济分析教材中曾有这样的表述:“经济活动分析的对象是核算报表中数量指标和质量指标所反映的计划完成过程和结果”。近年来,理论界有些学者对此问题作了比较深 First, the status quo of enterprise economic analysis object research Since the economic analysis of the enterprise was introduced into China, there are not many researches and discussions on its object in the theoretical circle. In the fifties of the economic analysis textbooks of financial institutions of the university, there was such a statement: “The object of economic activity analysis is the process and result of the plan reflected by the quantitative indicators and quality indicators in the accounting statements.” In recent years, some academics have made deeper