基于企业财务报告的财务分析研究.docVIP

PAGE 21 基于企业财务报告的财务分析研究 摘要 财务报表分析是指一种管理活动，主要以财报分析为对象，运用其分析数据进行对比从而分析企业的财务状况，对企业的经营业绩进行预测和判断。在企业中财务报告的各类使用者都依据各自的需求，不定期或者定期地评价企业的经营成果。财务报表以数据为主，清楚明了的可视化特点，便于企业使用者进行比较和分析。对于企业使用者比较重点关注的方面，抓重点的分析，通过不断的比较，逐渐去发现问题并且不断地解决问题，得到最接近自己最想要的分析结果。对于财务分析，国内外的很多这方面的研究者一直在研究财务报表的路上永不止步，并且不断地尝试新领域。伴随着各行各业的快速发展，企业对财务分析报告的要求也越来越严格，越来越细腻，不断深化财务研究的财务分析定位，着重分析财务比率，更好的评价企业的经营结果与经营效益。本论文首先在理论方面阐释了财务分析的概念以及内容，其中内容方面包括企业的财务状况分析，经营情况讨论与分析，运营能力分析以及其他说明。然后，紧接着在实践上，根据对财务报表的分析了解企业的经营状况，同时还可以了解公式的经营情况对企业财务状况的影响。理论结合实践，在企业财务报告的财务分析的理论与实践意义基础上，依据财务分析方法的不尽相同，对公司的经营状况分析也有差异。财务分析研究对企业战略进行科学的定位和分析和具有重要非常重要的指导意义。 关键词：财务分析；财务比率；企业；问题与对策； Financial analysis and research based on enterprise financial report Abstract Financial statement analysis refers to a kind of management activity, which mainly takes financial report analysis as the object, uses its analysis data to compare and analyze the financial situation of the enterprise, and forecasts and judges the business performance of the enterprise. In an enterprise, all kinds of users of financial reports evaluate the business results of the enterprise irregularly or regularly according to their respective needs. Financial statements are mainly data-based, with clear visualization characteristics, which is convenient for enterprise users to compare and analyze. For the aspect that enterprise users pay more attention to, focus on the analysis, through continuous comparison, gradually to find problems and constantly solve problems, get the closest to their most desired analysis results. For financial analysis, many researchers at home and abroad have been studying financial statements on the road never stop, and continue to try new areas. With the rapid development of all walks of life, the requirements of financial analysis report for enterprises are becoming more and more stringent and exquisite. Financial analysis positioning of financial research is constantly deepened, focusing on the analysis of financial ratios, so as to better evaluate the operatin