資源描述:
《財務(wù)分析內(nèi)容(content of financial analysis)》由會員上傳分享,免費在線閱讀,更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、財務(wù)分析內(nèi)容(Contentoffinancialanalysis)ContentsandrequirementsoffinancialanalysisTheeighthfinancialanalysisshouldadheretothefollowingprinciples:(1)weshouldproceedfromreality,seektruthfromfacts,opposesubjectiveassumptions,drawconclusionsfirst,andengageindigita
2、lgames;(two)inordertolookattheproblemcomprehensively,weshouldcollectdataextensively,graspthesituationcomprehensively,takeintoaccountthesuccessfulexperienceandlessonsoffailure,andhaveagoodcommandofthesituationAdvantagesanddisadvantages,subjectiveandobject
3、ivefactors,economicandtechnicalproblems,externalproblemsandinternalproblems;(three)weshouldpayattentiontotherelationshipbetweenthelocalandtheoverallsituation,therelationshipbetweensolvencyandprofitability,andtherelationshipbetweenthesolvencyandprofitabil
4、ityTherelationshipbetweenrewardandrisk;(four)tolookatproblemsandpayattentiontotherelationshipbetweenpast,presentandfuture;(five)tocombinequantitativeanalysiswithqualitativeanalysis,financialanalysisshouldlookattheessencethroughnumbers;(six)tograsptheouts
5、tandingproblemsexistingineconomicactivities,calculatethedegreeofinfluenceofvariousfactors,andproposeimprovementmeasuresShi.Theninthmethodsoffinancialanalysisarecomparativeanalysisandfactoranalysis,andeachunitshouldbebasedondifferentanalysisOnehundredands
6、ixteenReasonableselectionandanalysismethod.Comparativeanalysismethod,accordingtodifferentobjects,canchoosetrendanalysis,horizontalcomparativeanalysis,differenceanalysis,etc.Thecontentofaccountingelements,percentageofstructure,financialratioandsooncanbech
7、osen.Accordingtotheactualsituation,thedifferenceanalysismethod,indexanalysismethod,chainreplacementmethodandfixedbasesubstitutionmethodcanbeadoptedrespectivelyaccordingtotheactualsituationSubstitutionmethod.Thecontentsofthetenthfinancialanalysisinclude,b
8、utarenotlimitedtothefollowingmatters:(1)analysisofassetdistribution,debtlevelandowner'sequitystructure,throughassetliabilityratio,liquidityratio,Assetturnoverratioandotherindicatorstoanalyzethesolvencyandoperatingcapacityo