会计报表分析的意义和分析重点
会计报表分析是指以会计报表为主要依据，对企业的财务状况和经营成果进行评价和预测的一种业务手段。会计报表分析具有以下意义：
（1）评价企业的财务状况和经营成果，揭示财务活动中存在的矛盾和问题，为改善经营管理提供方向和线索。
（2）预测企业未来的报酬和风险，为投资人、债权人和经营者的决策提供帮助。
（3）检查企业预算完成情况，考察经营管理人员的业绩，为完善合理的激励机制提供帮助。
会计报表的真正价值是通过对其分析来预测未来的盈利、股利、现金流量及其风险，以帮助公司管理当局规划未来，帮助投资者进行决策。会计报表分析的目的，是联系企业的某些决策作出预报。传统上，会计报表分析的重点一向放在债权人和普通股东的决策上面。但是，管理当局、政府机构等越来越关心这种预报。会计报表分析的具体目的因报表使用人而有区别。
Analysis of accounting statements of significance and analysis of key
Analysis of accounting statements refers to accountant the report form as the main basis, to enterprise's financial position and operating results of the evaluation and prediction of a business means. Analysis of accounting statements have the following meanings:( 1) the evaluation of enterprise 's financial condition and results of operations of financial activities, reveals the existing contradictions and problems, to improve management to provide direction and clue.( 2) predict enterprise future rewards and risks, for investors, creditors and managers decision to help.( 3) check the budget completion of inspection, management performance, to improve the reasonable incentive mechanism to help.Accounting statements is the real value through the analysis to predict future profitability, dividend, cash flow and risk, in order to help the company management plan for the future, to help investors make decisions. Analysis of accounting statements of purpose, it is connection enterprise some decision making forecasts. Traditionally, accounting statement analysis has always been focused on creditors and ordinary shareholders decision. However, authorities, government agencies are increasingly concerned about the forecast. Analysis of accounting statements for the specific purpose of use and differentiated because the report.