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.
Mei-Li Zhao, female, the Han nationality, bachelor’s degree, born in Hangzhou City, Zhejiang Province in February 1978. She has more than 20 years of practical financial management experience. At present, she is the senior financial manager of Singapore Hangzhou Science Park, and she is in full charge of financial management. She holds certificates such as the senior accountant, certified public accountant, and she also won honors such as the excellent student of Accounting Leading Talents in Hangzhou. She is currently taking part in the International High-End Accounting Talent Class in Zhejiang Province.
赵美丽，女，汉，浙江杭州人， 1978 年 2 月生，大学本科学历，有着近 20 多年的财务实战管理经验。现就任于新加坡杭州科技园高级财务部经理，全面负责新加坡