会计核算是对经济事项的确认、计量,并在此基础上对事项进行记录、反映和控制。财务分析以会计核算和报表资料及其他相关资料为依据,采用一系列专门的分析技术和方法,对企业等经济组织过去和现在有关筹资活动、投资活动、经营活动的偿债能力和营运能力状况等进行分析与评价。因 Accounting is the confirmation of economic matters, measurement, and on this basis, the matters recorded, reflected and controlled. Financial Analysis Based on the accounting and reporting materials and other relevant materials, we adopt a series of specialized analytical techniques and methods to analyze the past and present status of the solvency and the ability of operation of fund-raising activities, investment activities and business activities of enterprises and other economic organizations Etc. for analysis and evaluation. because