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Financial statement analysis

2019-01-18 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Financial statement analysis,供大家参考学习,这篇论文讨论了财务报表分析。财务报表是揭示企业财务信息的主要载体,构成财务报告中心。随着社会、经济以及企业会计制度的发展,财务信息在企业发展的道路中扮演着至关重要的角色。企业需要以财务报表为指导,发现企业经营中的问题,促进企业发展。然而在具体实施应用过程中,财务报表分析的不足日益显露,制约着企业的发展,给企业决策也带来了消极的影响。

Financial statement,财务报表分析,essay代写,paper代写,作业代写

Financial statement is the main carrier to reveal the financial information of an enterprise, which constitutes the financial reporting center. With the development of society, economy and enterprise accounting system, financial information plays a vital role in the development of enterprises. Enterprises need to take the financial statements as the guidance, to find problems in business operation, and promote the development of enterprises. However, in the specific implementation and application process, the insufficiency of financial statement analysis is increasingly exposed, which restricts the development of enterprises and brings negative impact on enterprise decision-making.

In the financial statement system of enterprise phenomenon, although it is more scientific and credible in cost valuation, it still lacks relevance on the whole. For example, in the current financial statements, there is no specific analysis and research on price changes, ignoring the important impact of this factor, so that the final reflected enterprise assets or liabilities lack authenticity and timeliness. In addition to the impact of price level, there is also the impact of changes in the value of the currency, which is a relatively common phenomenon and has a relatively important impact on the proportion of enterprise income and expenses and the historical cost of enterprises. Once the financial statements do not reflect the change of currency value in a timely manner, the reflection of financial information will lack authenticity, and ultimately affect the analysis results and business decisions of enterprises.

The knowledge and understanding of accounting information of financial personnel with different abilities and the amount of work experience they have accumulated will affect the judgment of financial analysis results. In addition, there are some enterprises in order to seek profits, artificial tampering, conceal accounting information, seriously affecting the authenticity of financial indicators.

Liquidity ratio: in current assets, all cash and deposits are not solvent, and there are some items in current assets that cannot be realized, and there will be bargaining for the confirmation of current liabilities. Therefore, high liquidity ratio and short-term debt repayment capacity is not necessarily completely proportional. Quick ratio is a static indicator. Quick assets include assets with poor liquidity and various prepayments and prepayments with poor liquidity. The quick ratio reflects incomplete information and cannot completely match the current payment capacity of the enterprise. At the same time, the scope of quick ratio is affected by enterprise scale and asset structure.

Ratio analysis method refers to a kind of analysis method that an enterprise makes a synchronous comparative study on the data information of various financial statements in the same period, and makes analysis and judgment of financial statements based on the form of ratio. As a research measure of financial statements after the fact, it only pays attention to a specific ratio value, but ignores the actual financial information and operating conditions of enterprises. In addition, the problems and defects in the financial statements of enterprises mentioned above will also affect the accuracy and reliability of the data information in the financial statements, and the ratio calculation and research based on such data also have the problem of analysis deviation.

Comparative analysis method refers to the research method to obtain actual results through comparative analysis of accounting data in multiple financial statements. The corresponding analysis measures require that there must be comparability between the data information analyzed and compared. However, in the process of practice, the data information to be compared is often limited by the influence of various aspects, such as the comparison, the unit of operational data, the form of comparative operation, etc., so as to affect the actual comparison and analysis results of data. In the process of the application of the actual comparative analysis method, it is often required that there are similarities in the means of enterprise operation, similarities in the economic conditions of enterprises, similarities in the business scope of enterprises and other restrictions on the comparative data, which further affects the application breadth of the comparative analysis method in financial statements.

To strengthen the management of the distortion of the financial statements of enterprises, we should reform and improve the financial statements of enterprises. When setting up the process and system of financial statements, enterprises should take relevant laws and regulations as the basic basis. In addition, they should establish a financial accounting system that is suitable for the development of enterprises based on the actual development situation of enterprises. Generally speaking, the relevant laws and regulations of the state to be followed in financial statements are related tax laws, company laws, economic laws, etc. On this basis, the financial statements of enterprises should be improved according to the development status of enterprises. Generally speaking, there are two ways to improve financial statements. One is to simplify financial statements; the other is to elaborate financial statements. The former can simplify financial information and data, provide a simplified annual report, so that the data are simple and clear; The latter is to enrich the content of financial statements, clarify the various accounts, increase the content of the report and matters. In the process of enterprise modernization, the financial statement reform of the latter is an overall trend, in line with the trend of the overall development of enterprises.

At present, most of the financial statements of enterprises simply put financial information in the statements and then give them to the enterprise decision-makers to view. However, such financial statements cannot play an adequate role in the development goals and strategic decisions of enterprises. In view of this, when making financial statements, corporate financial personnel should pay attention to the reaction status of corporate financial information and related information, which mainly includes market risk, human resources and corporate business status, etc., so as to provide more basis for corporate leaders to make decisions. At present, the content of financial indicators in China is relatively small. In the current market economy environment, the competitive situation of enterprises becomes particularly complex, and more information is needed to provide the basis for decision-making. In this case, enterprises should improve the current financial index system, and further strengthen non-financial indicators. At the same time, also according to their own characteristics to improve the enterprise product innovation, market share, productivity index and risk index, especially enterprise risk indicators, through risk index, the enterprise leader is a good way to observe the change of the enterprise financial risk index, to analyze the potential future financial crisis, when making financial risk index, can make cash debt ratio and earnings quality indicators.

Although the comparative analysis method and the ratio analysis method have their own problems and limitations, they are related to each other and complementary to each other. Therefore, enterprise analysts can use the combination of the two analysis methods based on the characteristics of certain problems in the single application of the two kinds of analysis methods in the analysis of financial statements, so that the analysts can make a comparative analysis of the business situation based on the financial data ratio of the enterprise. The financial condition of enterprises in similar business should be mastered correspondingly, and the optimization objective of the analysis results of the financial statements of enterprises can be realized through the complementary advantages of the two kinds of analysis methods.

With the rapid development of market economy, the development of enterprises is closely related to the industry background. By analyzing the industry background of the enterprise, it finds its own competitive advantages and disadvantages, so as to make the decision-making scientific and investment standardized.

Notes are indispensable in financial statements, which facilitate users to make more scientific and reasonable decisions by comprehensively analyzing financial statement information. The information reflected in a single financial statement is not comprehensive and must be interpreted in combination with the notes to the accounting statements. For example, the same business due to changes in accounting policies will have different treatment, which requires in the notes to the accounting statements. We can improve the use value of accounting information through the disclosure of major matters, contingencies, important accounting policies and other matters.

To sum up, financial statements are of great significance for the management and operation of enterprises. They are important basis information for enterprises to grasp their current development status and development trend, and can provide enterprises with correct decision-making reference basis. , therefore, must face up to the current financial statements distortion problems of enterprise, we need to solve this problem we must establish the perfect system of accounting work, perfect the enterprise internal and external supervision, strengthen the examination of financial statements, real feasible to solve the problem of distortion of the financial statements, promote the real function of financial statements.

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