财务分析的意义——通过财务可以透视企业的一切经营活动：
The meaning of financial analysis—— can examine all the business activities of enterprises by finance:
企业所有活动的目标和终结点是财务，因而，通过财务分析可以看出企业存在的几乎所有问题。
All activities’ objectives and end points of enterprises are finance, thus, almost all the problems of enterprises can be seen through financial analysis.
1. 财务分析是反映企业管理、经营、决策能力的重要方面！
Financial analysis is the important aspect that reflects the business management, operation, decision-making capacity!
2. 通过财务分析可以解析、透视企业的几乎一切经营活动！
Almost all the business activities can be analyzed and examined through financial analysis!
3. 财务分析是销售、生产、经营、发展、战略等决策的依据！
Financial analysis is the basis of sales, production, management, development, strategy and other decision-makings!
4. 财务分析也是制订下期计划、预算，有效管理的重要方式手段！
Financial analysis is also the important way of making the next plan, budget and effective management!
必须依赖一个完整的、现代化的、成功的财务分析体系！用数据管理公司
Must rely on a complete, modern and successful financial analysis system! Use the data to manage company
1. 战略需要数字作依据
Strategies need data as basis
2. 细节需要数字作说明
Details need data to explain
3. 经营需要数据作评估
Operation needs data to evaluate
4. 管理需要数据作指南
Management needs data as guide
企业在财务分析方面通常存在的核心问题：
Enterprises’ usual core problems in financial analysis:
1. 企业各层管理人员尤其是高层领导对财务分析的作用认识不够，分析的目的不明确。没有真正把财务管理与分析工作当做企业管理的重要手段，没有认识到财务分析是企业经营管理的重要方法；
Enterprises’ management personnel in every level especially the senior leadership is not enough understanding the function of financial analysis, the analysis purpose is not clear. They don’t really make the financial management and analysis as the important way of business management, don’t recognize that financial analysis is the important way of enterprise operation management;
2. 财务分析技术不够。缺乏逻辑，不够全面，主次不分明；
Financial analysis skills are not enough. Lack of logic, not comprehensive, primary and secondary are not clear;
3. 只是纯粹的财务数据，没有很好的与业务结合的业务数据，如：销售分析、采购分析，这样对企业的业务发展和整体经营分析起不到多大作用；
Just purely financial data, are not well combined with business data, such as: sales analysis, purchase analysis, these will not do much for business development and overall management analysis;
4. 分析频率不够，时间太久，有的甚至半年、一年没有一次完整的财务分析；
The frequency of analysis is not enough, the time is too long, some even half a year, there is not a complete financial analysis in a year;
5. 财务人员与领导和其它管理者的沟通不够，高层领导不是完全理解财务分析报告的内容，财务分析很难对公司的运营起到指导与战略作用。
The communication of financial staff with leadership and other managers is not enough, senior leadership is not fully understand the content of financial analysis report, the financial analysis is difficult to play a guiding and strategic role for the company’s operations
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