Different users of financial statements hope to make different decisions through financial statement analysis. Therefore, at the beginning of the analysis, it is necessary to determine the objectives of the analysis in order to provide them with appropriate information.

2。 Collect the data needed for analysis.

After the goal is determined, it is necessary to start research and judge what information needs to be collected for analysis according to the established goal. Generally speaking, the sources of financial analysis include: auditor's audit report, notes to financial statements and financial information from CSRC, industry authorities and related publications.

3。 Analysis and interpretation

In the analysis, first choose the applicable analysis method. Explain the conclusion in concise language.