Financial analysis subject (as scientific and practical direction) act financial relations in a control system of the managing subject, its economic potential and results of use.

In the Russian economic literature there are two basic points of view that represent the financial analysis (FA).

According to the first of them, the financial analysis covers all sections of analytical work entering into system of financial management, i.e. connected with management of the finance of the managing subject in an environment context including and capital market. According to second (narrower treatment) the FA is limited to the accounts analysis practically.