y, can clearly know the main content of the enterprise petitive power and its change direction. Therefore, the financial statement analysis determines evaluation and measure for the petitiveness of the enterprise. Find the correspondence of financial statement analysis and enterprise petitiveness, further study on financial statements and enterprise petitiveness, according to the report project represents the economic meaning of explain the characteristics of enterprise petitiveness, evaluation of enterprise petitiveness from the perspective of financial accounting, the inclusion of the evaluation of the petitiveness of the enterprise financial statement analysis system. Р译文Р核心竞争力与企业财务报表分析研究РWeld AР摘要Р财务报表分析是了解企业财务状况和经营成果的一个重要途径,越来越受到管理者和投资者的重视,在会计理论研究和实务中也占据重要位置。但是,其财务分析理论和方法论体系仍然存在一些局限性,