i background 1 purpose of financial statement analysis fsa the main is to provide timely accurate data on business conditions for use by government and private sector organizations individuals among its users employs in determining industrial poli cies bank korea making decisions mon etary policies institutions loan plans enterprises planning pro jects 2 history survey since 1961 central has surveyed corporations most industries except some sectors such as agriculture forestry finance however not until 1978 was scientific sampling introduced due lack raw about population then number had increased annually been reflected simply aggregating results every corporation con sequence there great difficulty improving accuracy maintaining conti nuity time series solve these problems sam pling from national tax service file corporate entities which are required a report conducted 1979
