Preface

Financial analysis is not only a science, but also an art. In order to meet the needs of the market economy construction for the management and control of the financial accounting information of the enterprise, the editor reveals the financial situation and operation results of the enterprise from the complicated and indistinct financial data, finds out the problems in the operation and management of the enterprise, and puts forward the improvement direction accordingly. The editor compiles this book based on his own practical work experience and rich experience. This book is organized according to the principle of both theory and practice, which is beneficial for the majority of practical workers to learn and apply, and can be a good teacher and friend for practical workers to carry out financial analysis. Nowadays, most of the accountants engaged in the work of financial accounting analysis are the accounting directors of the units or the heads of the accounting institutions, and almost all of the analysis data are based on the accounting data. From the perspective of helping to carry out the analysis work, this book selects the structural arrangement with accounting elements as the main line, which is different from the system structure of other similar textbooks of financial accounting analysis, so as to help analysts get rid of the traditional framework constraints of three statement analysis. This makes the financial analysis work produce better practical results. Not only that, the editor has also made a more in-depth analysis and research on accounting informatization, and has put forward many new ideas, which is not only conducive to improving readers’ understanding of financial analysis, but also to improving readers’ ability of financial analysis. The editor sincerely hopes that the publication of this book can play a positive role in promoting the practice of financial analysis. However, due to the limited level of the author, it is inevitable that there will be omissions and deficiencies in the book. Readers are kindly requested to criticize and correct it so that we can improve it in the next revision.

前 言

财务分析既是一门科学，更是一门艺术。为了适应当今市场经济建设对企业财务会计信息管理控制的需要，从企业纷繁复杂、真伪难辨的财务数据中真实有效地揭示出企业的财务状况和经营成果，找出企业经营管理的问题所在，并据此提出改进方向，编者结合了自身的实际工作经历和丰富的经验编写了此书。
本书本着理论与实务并重的原则组编相关内容，有利于广大实际工作者学习应用，可以成为实际工作者进行财务分析工作的良师益友。当今会计界从事财务会计分析工作的大多是单位的会计主管或会计机构的负责人，所依据的分析资料又几乎全部来自会计资料。从有助于开展分析工作的角度出发，本书选择了以会计要素为主线的结构编排，这样做便有别于其他同类财务会计分析教材的体系结构，从而有利于分析者摆脱传统以三张报表分析为主的框架约束，使财务分析工作可以产生更好的实际效果。不仅如此，编者还对会计信息化问题进行了较为深入的分析研究，提出了不少新观点，既有利于提高读者对财务分析工作的认识，也有利于提高读者的财务分析能力。殷切希望本书的出版，能够为财务分析的实践工作起到积极的推动作用。但由于作者水平有限，书中难免还会存在遗漏和不足，恳请读者批评指正，以便我们在下次修订中加以完善。