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在市场经济管理中，财务分析日渐被企业的经营决策者所利用。财务分析的具体方法有许多，因素替换分析法是其中的重要方法之一。在经济工作中，经济指标多数带有综合性，一个经济指标往往是由多种因素共同作用的结果。因素替换分析法可以看出每一种因素对经济指标的影响程度。?
In the market economy management, financial analysis is increasingly being used by business decision makers. There are many specific ways of financial analysis, factor analysis is one of the important methods. In economic work, most economic indicators are comprehensive, and an economic indicator is often the result of a combination of many factors. Factor replacement analysis can be seen for each factor on the impact of economic indicators. ?