财务报表分析中的投资人是指什么？

中文：

在财务报表分析中，投资人通常指的是那些对公司进行了直接或间接投资的个体或机构。他们可能是个人投资者、基金公司、养老基金、保险公司或其他大型机构投资者。这些投资人关心公司的财务状况和表现，以决定是否继续持有或增加投资，或选择撤离。

财务报表分析对于投资人来说至关重要，因为它提供了关于公司财务状况、盈利能力、运营效率和风险状况的详细信息。通过分析财务报表，投资人可以评估公司的健康状况，预测未来的发展趋势，并做出明智的投资决策。

在财务报表分析中，投资人需要关注的关键指标包括收入、利润、现金流、资产负债率等。这些指标能够反映公司的盈利能力、流动性和财务结构，帮助投资人全面了解公司的经济状况。

此外，投资人还需要关注财务报表附注和其他相关信息，以了解公司的会计政策、合并报表情况、重大事项等，从而更准确地评估公司的财务状况和经营成果。

英文：

What Are Investors in Financial Statement Analysis?

In financial statement analysis, investors refer to individuals or institutions that have made direct or indirect investments in a company. They may be individual investors, fund companies, pension funds, insurance companies, or other large institutional investors. These investors are concerned about the financial situation and performance of the company to determine whether to continue holding or increasing their investments, or to choose to withdraw.

Financial statement analysis is crucial for investors as it provides detailed information about a company's financial position, profitability, operational efficiency, and risk exposure. By analyzing financial statements, investors can assess the health of the company, predict future trends, and make informed investment decisions.

In financial statement analysis, key indicators that investors need to focus on include revenue, profit, cash flow, asset-liability ratio, etc. These indicators can reflect a company's profitability, liquidity, and financial structure, helping investors gain a comprehensive understanding of the company's economic situation.

Additionally, investors need to pay attention to the notes to financial statements and other relevant information to understand the company's accounting policies, consolidated statements, significant events, etc., in order to more accurately assess the company's financial condition and operating results.