求翻译：摘要 ：会计报表分析是以会计报表为依据，对企业偿债、营运和获利能力所做出的分析，是了解公司财务状况和经营成果的有力工具。而我国现有的会计报表分析方法比较落后，应借鉴统计分析理论，构建一套理论与实际均可行的会计报表分析方法新体系。会计报表是企业或其他经济实体向外界传递会计信息的手段，反映了公司的财务状况和经营成果。由于目前会计造假现象十分严重，因此会计信息使用者必须掌握科学的会计报表分析方法。建立和完善我国会计报表分析方法体系是当前财务改革中的重要任务。是什么意思？

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Abstract: Accountant the statement analysis is take accountant the report form as the basis, to the enterprise debt redemption, transport business and profit ability makes the analysis, is understands the corporate finance condition and the management achievement powerful tool.But our country existi

Summary: financial statement analysis is based on financial statements, debt's analysis, operations and profitability, is a powerful tool for understanding the company's financial position and operating results. Existing accounting statement analysis method in China is relatively backward, should le