企业在进行财务分析时，许多人会碰到一个困难，就是计算出比率之后，无法判断它是偏高还是偏低，与本企业的历史比较只能看出自身的变化，无法知道在竞争中所处的地位与同行业、同规模的其他企业进行比较，可以看出与对方的区别，为发现问题和查找差距提供线索。但是，对方并 One of the difficulties that many people encounter when conducting financial analysis is that they can not judge whether they are high or low after calculating the ratio. They can only see their own changes in comparison with the historical records of the enterprise and can not know whether they are in competition Compared with the same industry and other enterprises of the same size, we can see the difference with each other and provide clues for finding problems and finding gaps. However, the other side and