A financial statement analysis paper needs a lot of data to support it. The more data you find, the more angles you can write. The wider the subject matter of the paper, the more starting points and the more arguments. Only when you write it, will it be more reasonable, full and not boring, and the argument will be more accurate. Except for listed companies, the financial affairs of other companies are generally not open, and financial data belong to the business secrets of enterprises, and there is basically no way to obtain them.
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Financial statement analysis refers to judging the financial situation of an enterprise and examining the profit and loss of its operation by processing, analyzing, comparing, evaluating and explaining the financial data provided by the enterprise. Through the analysis of financial statements, we can judge whether the financial situation of the enterprise is good, whether the management of the enterprise is sound and whether the business prospect of the enterprise is bright. At the same time, we can find out the management crux of the enterprise through financial analysis and put forward the methods to solve the problem.
There are two main methods to analyze financial statements: trend analysis refers to comparing the later increase and decrease directions and trends of various projects according to several consecutive financial statements, thus revealing the changes and trends of finance and operation. Ratio analysis is to use the ratio of two related values in financial statements to reveal the financial situation and operating results of enterprises.
The contents of financial statement analysis are as follows:
1. Analyze the enterprise's solvency, enterprise's equity structure, and estimate the utilization degree of debt funds. Debt paying ability is the stable guarantee for enterprises to achieve financial goals.
2. Evaluate the enterprise's asset operation ability, and analyze the distribution and turnover of enterprise assets. Asset operation ability is the material basis for enterprises to achieve financial goals.
3. Evaluate the profitability of enterprises, and analyze the completion of enterprise profit targets and the changes of profit levels in different years. Profitability is the result of the joint action of enterprise's solvency and asset operation ability, which will also promote the enhancement of enterprise's solvency and asset operation ability.
The above analysis contents are interrelated and complementary, which can comprehensively describe the financial situation, operating results and cash flow of enterprise production and operation, and meet the basic needs of different users for accounting information.