摘  要:财务分析是以财务报告资料及其他相关资料为依据，采用一系列的分析方法，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、分配活动的盈利能力、营运能力、偿债能力和增长能力状况等进行分析与评价的经济管理活动。它为企业的投资者、债权人、经营者及其他关心企业的组织或个人了解企业过去、评价企业现状、预测企业未来，做出正确决策提供准确的信息或依据。随着市场经济的加速发展，财务管理在管理中的地位日趋上升，财务分析在的决策与治理方面的作用也越来越突出。

　　　本文首先分析了财务管理在企业中的地位和重要性，了解了财务分析的作用，提出财务分析存在的问题，分析了问题存在的原因，再探讨了如何改进财务分析。

关键词：财务管理 财务分析 重要性

ABSTRACT: Financial analysis is based on financial reports and other relevant information is based on information, using a range of analytic-al methods, enterprises and other economic organizations in the past and present related financing activities, investing activities, business activities, and distribution activities in profitability, operational capacity, debt capacity and ability to grow status analysis and evaluation of economic management activities. It provides corporate investors, creditors, business operators and other interested organizations or individuals to understand the business in the past, evaluation enterprise status, forecasting future business, make the right decisions to provide accurate information or basis. With the rapid development of market economy, financial management in the management of it’s growing up, financial analysis in decision-making and governance role has become increasingly prominent. 

　　　Paper first analyzes the financial management position and importance in the enterprise. Understanding of the role of financial analysis, financial analysis put forward the problems, analyzes the cause of the problem, and then discusses how to improve the financial analysis.

Keywords: financial management；financial analysis；importance.