In a blink of an eye, the full university life is coming to an end. Everyone knows that you have to pass the final graduation thesis before graduation. Graduation thesis is a planned formal form to test students' academic performance. How to write a graduation thesis? The following is a 3000-word graduation thesis on financial analysis compiled by me. I hope it will help you.
Financial analysis graduation thesis 1 abstract: People pay more and more attention to financial analysis, and its role is getting bigger and bigger. However, at present, financial analysis in colleges and universities is still weak, and there are some problems such as incomplete analysis, confusion between accounting statement analysis and financial analysis, single analysis method, backward technical means and imperfect index system. By improving the financial analysis index system of colleges and universities, adopting scientific analysis methods and making full use of computer technology, the level of financial analysis, the quality of financial analysis information and the ability to serve information users can be improved.
Keywords: colleges and universities; Financial analysis; measure
In today's highly developed market economy, people pay more and more attention to the importance of financial information, and have higher requirements for the quality of financial information. Financial analysis is to further process ordinary financial information and generate more financial information based on the information disclosed in financial statements, so as to generate higher quality and deeper financial information, so as to improve the quality of financial information, improve the quality of financial services and provide more useful financial information for economic management and decision-making. In order to adapt to the development of market economy, meet the needs of the state's macro-control of colleges and universities, and meet the needs of their own development and multi-channel financing, college finance must develop from accounting to analysis.
At present, the financial analysis of colleges and universities is still in a weak state, and there are some phenomena such as incomplete analysis, emphasizing "rear" over "front", "middle" and "quantity" over "quality". The concepts of accounting statement analysis and financial analysis are confused, and the analysis method is single, the technical means are backward and the index system is imperfect. In order to change these unhealthy conditions, the author thinks that financial work in colleges and universities should establish and improve the financial analysis index system on the basis of fully understanding the connotation and extension of financial analysis in colleges and universities, adopt scientific analysis methods and make full use of computer technology to timely and reasonably transform objective accounting data and related information into decision support information, so as to improve the level of financial analysis in colleges and universities, improve the quality of financial analysis information and improve the ability to serve information users.
First, fully understand the connotation and extension of financial analysis in colleges and universities
We often understand financial analysis as accounting statement analysis in our daily financial work, which completely confuses the concepts of accounting statement analysis and financial analysis. To fully understand the connotation and extension of financial analysis in colleges and universities, we must first understand the relationship and difference between accounting statement analysis and financial statement analysis.
Accounting statement analysis is based on financial statements, using certain methods and index system, to compare and analyze the financial status and related important indicators of the unit, so as to judge and evaluate the financial status and operating results of the unit in a certain period. The methods and indicators of accounting statement analysis are relatively fixed, and accounting statement analysis is an after-the-fact and regular analysis. Financial analysis is to summarize, calculate, analyze and explain the relevant data in the financial accounting report of the unit, and combine with other non-financial information to comprehensively compare and analyze the financial situation and financial achievements of the unit, so as to reveal the relationship, changes and reasons between related indicators, so as to provide more relevant and comprehensive information for users of financial information. Its analysis methods and indicators can be different according to the needs of information users. It can be analyzed afterwards, beforehand, during, regularly and irregularly. Its analysis is based not only on accounting data, but also on a large number of non-accounting information. It integrates the contents of accounting statement analysis, expands the scope of analysis and provides more useful financial information for information demanders.
After understanding the differences and relations between accounting statement analysis and financial analysis, we can know that the connotation of financial analysis in colleges and universities is that financial personnel in colleges and universities use scientific methods to systematically analyze, compare and study them in combination with school development plans, accounting materials and other relevant non-financial information materials, and summarize and evaluate financial management experience. Its extension is to provide a basis for the school management to understand and evaluate the school's financial situation, understand macro information and financial risks, predict the future, and provide a basis for the school's economic decision-making; To provide a basis for the financial department and the education administrative department to grasp the financial situation and development trend of the school and carry out macro-control; It provides a basis for school investors and creditors to understand the current financial situation and future development prospects of the school.
Second, establish a complete analysis index system.
The demanders of financial information in colleges and universities are divided into internal users and external users. Internal users are mainly university management, while external users are mainly investors, creditors, competent departments and financial departments. The content of financial analysis in colleges and universities is divided into external analysis content and internal analysis content accordingly, and special analysis content is set up when necessary. The establishment of financial analysis index system in colleges and universities should be different for different subjects and have greater flexibility, which should meet the needs of both internal analysis and external analysis. Financial indicators are the quantification of the content of financial analysis, which is a window that directly reflects the financial situation and financial performance of the unit. The author believes that the index system can be established from the following aspects:
(1) Budget implementation
It mainly includes the difference between actual revenue and expenditure and budget, and the completion rate of revenue and expenditure budget. Combine these indicators with the completion of non-financial plans such as enrollment, discipline construction and scientific research projects, find out the problems, find out the reasons, take favorable measures and improve them in time.
(B) the status of fund raising
The operation and development of colleges and universities need funds as a guarantee, and the fund-raising ability of schools is directly related to the development of schools. Driven by the market economy, the sources of funds in colleges and universities have formed a multi-channel model. In order to reflect the comprehensive financial strength and financial scale of colleges and universities, it is necessary to analyze the proportion of funds from various channels to the total funds, including the proportion of self-owned funds, the proportion of financial allocation and the proportion of attracting investment.
(C) the financial situation of the school
Truthfully reflecting the financial situation of colleges and universities is the requirement of college financial system for college financial work. Financial personnel reflect the economic strength, financial operation and financial risk of the school in quantitative form by analyzing the indicators such as income and expenditure ratio, personnel expenditure and business expenditure ratio, public expenditure and business expenditure ratio, average business expenditure, staff per capita business expenditure, current ratio, asset-liability ratio, cash debt ratio, return on net assets and return on total assets, and comprehensively reflect the economic foundation, economic potential and economic prospect of the school's career development with relevant information.
(four) the use of assets
Through the analysis of asset utilization, we can know whether the asset utilization and composition of the school are reasonable, and provide reference for improving asset utilization, making resource allocation more reasonable and improving capital utilization efficiency. The analysis indicators of asset usage mainly include the proportion of various assets, equipment utilization rate, return on investment, average teaching instruments and equipment, average school area per student, and average books and materials per student.
(v) School development
The development of the school is mainly analyzed by comparing the growth rate in recent years, mainly including asset growth rate, income growth rate, expenditure growth rate, average career expenditure growth rate, student growth rate and other indicators. Through the analysis of these development trend indicators, the development prospect is predicted to provide decision support for investors, creditors and competent departments.
The establishment of financial index system must embody the principles of comparability, practicality, openness and confidentiality. Financial personnel should combine quantitative analysis with qualitative analysis, combine the actual situation of the school, such as the ratio of students to teachers, the ratio of students to average students, etc., and combine the macro policies of the country to conduct a comprehensive and objective analysis to provide high-quality financial analysis materials for all parties.
Third, adopt scientific and reasonable analysis methods.
Financial analysis is a research process. The more detailed and in-depth the analysis, the higher the quality, and the better for users. In the process of analysis, it is very important to choose a reasonable analysis method according to the requirements of the analysis target. Comparative analysis, ratio analysis and factor analysis are commonly used methods in financial analysis of colleges and universities. These analysis methods have their own advantages, and financial personnel should use them flexibly according to their needs. In addition, according to the actual situation, we can use dynamic analysis, comprehensive analysis, thematic analysis, etc. to combine all kinds of analysis methods organically and comprehensively, overcome the one-sidedness in analysis, and combine comprehensive analysis with key analysis, so as to grasp the key points and make effective decisions.
Fourth, timely and accurate financial analysis
The purpose of financial analysis is to provide decision-making basis for improving school financial management, improving school efficiency and making future development plans. Out-of-date information is only the role of users, and mistakes have become a fact, and waste cannot be made up. Financial personnel should seize the opportunity to make post-analysis, post-analysis and pre-analysis, and present the results of financial analysis in time and accurately, so as to make the forecast more accurate, the plan more scientific and the deviation corrected in time.
Adopting advanced technical means is an important guarantee for the timeliness of financial analysis. Make full use of computer technology, store financial information in the computer, strive to develop financial analysis software, and connect the financial analysis system with the daily financial processing system through certain interfaces. Information is automatically collected, sorted, calculated, classified and analyzed by computer, and analysis data is automatically generated at any time, and trend analysis and forecast analysis are carried out at any time to improve the timeliness and accuracy of financial analysis.
Financial analysts in colleges and universities should constantly strengthen their study, constantly update and expand their knowledge in all aspects, be fully familiar with financial work in colleges and universities, master computer technology, keep abreast of information in all aspects, strive to improve their ability to analyze and solve problems, and strive to overcome the limitations of financial analysis. Do my duty to meet the needs of financial analysis and improve the quality of analysis.
References:
[1] Admiralty right. Analysis of financial statements [M]. Beijing: China Financial and Economic Press, 200 1, (1).
[2] Senior Accounting Practice Editorial Board. Advanced accounting practice [M]. Beijing: Modern Press, 2003, (1).
[3] Qiu Xiongjiang. On financial analysis in colleges and universities [J]. Research on Finance and Accounting, 2006, (7).
Scientific and effective financial management is an eternal theme in the process of enterprise development. As an important part of financial management, management accounting and financial accounting are both different and related. Realizing the unification and integration of management accounting and financial accounting in the daily operation and management of enterprises can effectively improve the efficiency and effect of enterprise financial management, thus improving the comprehensive competitiveness of enterprises. This paper mainly analyzes the similarities and differences between management accounting and financial conference, and puts forward the measures to realize their integration.
Keywords: enterprise financial management; Management accounting; financial accounting
In the process of enterprise development, its internal environment and external environment are dynamic. In the increasingly competitive market environment, the organic integration of management accounting and financial accounting in financial management is an important way for enterprises to achieve better development.
First, the differences and connections between management accounting and financial accounting in enterprise financial management
(A) the difference between management accounting and financial accounting
Specifically, the differences between management accounting and financial accounting in enterprise financial management are as follows: First, the differences in basic concepts. Financial accounting needs to provide comprehensive and systematic financial information reports to enterprises regularly. In addition to the financial information related to the enterprise, the object of information report also includes other enterprise groups and individuals who have direct interests with the daily operation of the enterprise. Therefore, the accounting vouchers required by financial accounting must be unified in format, registration statements, accounting norms and accounting standards, and the information carrier must be continuous and systematic. In the process of enterprise development, the data provided by financial accounting is mainly used as a reference to provide macro and macro financial management. Compared with the integrity of financial accounting, the financial information provided by management accounting has local characteristics. In the process of enterprise internal management, management accounting needs to provide financial information for specific needs. Therefore, there is no uniform regulation on report format, report method and template, and there is no limit on report time. It only needs to choose a targeted management mode according to the actual situation of the enterprise.
Secondly, the clients of the two have their own emphases. From the above analysis, it can be seen that the working object of financial accounting is mainly the overall funds of the enterprise. Only by closely tracking the operation and results of enterprise funds and requiring detailed, strict and standardized data collation can we fully and truly reflect the financial operation of enterprises. The service object of management accounting is mainly all departments within the enterprise, and it focuses more on enterprise management than financial management. Although the ultimate function of financial accounting and management accounting is to provide financial information and data for the development of enterprises, there are significant differences between them. The service scope of financial accounting includes enterprise-related data statements and other enterprise-related financial data. The financial situation needs to be accounted by bookkeeping and accounting, and management accounting serves enterprises, and predicts and controls the future development of enterprise financial management by analyzing problems. There are differences between the two in service objects and management functions.
Third, there are differences in functional timeliness between the two. In the daily management of enterprises, financial accounting statements include monthly reports, quarterly reports and year-end reports. Different statements run through the whole financial year and have strict requirements on time. Its main purpose is to dynamically and completely reflect the historical financial situation of the enterprise, and then the decision makers and managers of the enterprise analyze and summarize the economic activities and capital operation of the enterprise according to the financial accounting statements. However, management accounting is not very strict with the time requirement of statements, and the analysis of historical data information is less involved. Based on the summary of financial accounting, management accounting deeply processes and analyzes the financial information of enterprises, and finally forms report documents to provide guidance for the development decision-making of enterprises. It can be seen that management accounting should not only summarize the past economic activities of enterprises, but also make accurate predictions on the future economic development situation of enterprises.
(B) the relationship between financial accounting and management accounting
Financial accounting and management accounting belong to the category of enterprise financial management, so there is a certain connection between them. First of all, both accounting information and accounting objects are business management activities of enterprises and have the same information source. Secondly, both of them aim to provide reference for enterprise development decision-making, so both of them need to ensure the integrity and authenticity of management information. In addition, the accounting contents of management accounting and financial accounting are also interactive. The main contents of financial accounting include expenses, income, costs, profits and other indicators related to economic activities, while management accounting mainly processes and analyzes the accounting results of financial accounting to calculate the development trend of enterprises and the final results of various matters. Therefore, the accounting contents of the two affect each other.
Second, the advantages of combining enterprise financial accounting with management accounting
First of all, it can improve the comprehensive competitiveness of enterprises. Scientific and effective financial management is the basic measure to help enterprises adapt to market competition and ensure the normal operation of other businesses. The integration of financial accounting and management accounting will effectively improve the efficiency of enterprise financial management, help to expand other businesses of enterprises, and thus promote the overall development of enterprises. Secondly, the integration of management accounting and financial accounting can improve the efficiency of capital utilization.
In modern enterprise management, comprehensive and accurate financial information data is an important basis for enterprise decision makers to make accurate decisions on enterprise development. The integration of management accounting and financial accounting can greatly reduce the waste of funds in enterprises, improve the utilization rate of human resources and the efficiency of capital use, and give full play to the effectiveness of various resources in enterprise management. Finally, reduce the management cost of enterprises. Whether it is financial accounting or management accounting, its ultimate management goal is to provide accounting information for enterprise development and decision-making. The integration of the two can greatly reduce the cost of operation and management, thus improving the economic benefits of enterprises.
Thirdly, the integration strategy of financial accounting and management accounting in enterprise financial management.
(A) improve the accounting system in financial management
The integration of enterprise financial accounting and management accounting is a breakthrough in accounting development. Enterprise managers should fully realize the importance of management accounting in the decision-making process, constantly improve the accounting management system, and clarify the management responsibilities and authority of accounting managers. Establish and improve the accounting system in enterprise financial management. First of all, we should strengthen the training of accountants, constantly enhance their comprehensive quality and professional ability, so that financial managers can not only have the management knowledge of financial accounting, but also understand the general work requirements of management accounting, thus strengthening the integration of financial accounting and management accounting. Secondly, improving working methods, financial accounting should provide timely, reliable and accurate accounting information to management accounting, and form a perfect integrated system. Enterprise financial accounting should change the single measurement mode into diversified measurement, and realize the coordination of measurement modes such as present value, net value and market price of enterprise cash flow.
(B) throughout the entire stage of financial management.
In the actual enterprise financial management, because the management objectives and accounting objects of financial accounting and management accounting are the same, and their accounting contents are interactive, the integration of the two can be realized from the three stages of enterprise financial management before, during and after, thus improving the effectiveness of enterprise financial management.
First, predict beforehand. The basic information used in accounting work and management accounting is mainly reflected by accounting vouchers, so accounting vouchers can be used as the main medium for the integration of financial accounting and management accounting. The existing enterprise accounting vouchers are mainly in currency, and only the loan records can no longer meet the needs of the integration of financial accounting and management accounting, so the record form of accounting vouchers should be reformed. For example, adding statistical information codes on the basis of the original financial accounting subjects can avoid repeated screening. In addition, a spare information column can be added, which is mainly used to record non-monetary information, improve accounting information and improve the efficiency of management accounting.
Second, make a decision on this matter. Because the reporting time and information carrier of financial accounting are standardized, continuous and systematic, it can be said that the ledger, general ledger and accounting statements of financial accounting are the results of model operation. Management accounting needs to analyze and select the original information in the financial accounting cycle and generate corresponding reports. Therefore, the original information sources used by the two can be merged to determine the basic data, which can not only improve the work efficiency of financial accounting and management accounting, but also realize the integration of the two more effectively.
Finally, afterwards analysis. Although management accounting and financial management accounting can be integrated in the early stage of forecasting and decision-making, they are not mechanically added together and need reasonable post-analysis to complete their real integration. Whether it is financial accounting or management accounting, its work content is no longer limited to recording the current and forecasting development, but also strengthens post-event analysis, counts the basic accounting data of each period, analyzes the growth or decline of operating profit, summarizes the reasons and analyzes the advantages. Although the focus of the two analysis is different, the ultimate goal is to focus on enterprise management, which can be described as the same goal.
(C) the construction of organizational responsibility center
Improving the scientificity and effectiveness of accounting management based on responsibility center. Enterprises should reposition the financial responsibility center and promote the integration of organizational rights. In the traditional accounting management system, the source of historical data and the basis of performance appraisal will have a certain impact on the accounting management of enterprises, and the establishment of financial accounting responsibility center is essentially a bridge for the integration of financial accounting and management accounting. Financial accounting information can be transformed into management accounting information through the processing of responsibility center, which effectively solves a series of problems in the traditional accounting management system. Financial responsibility centers include profit centers, investment centers and cost centers. Every link involves the accounting system, and it is necessary to further improve the background setting of enterprise ERP system. Financial accounting information is decomposed into management accounting information through ERP processing.
Four. conclusion
In a word, both management accounting and financial accounting play an important role in enterprise financial management. There are differences and connections between the two. Only by combining them reasonably can we really reduce the management cost of enterprises and improve their comprehensive competitiveness.
References:
[1] Wu, Wang Wei. Research on the Effective Integration and Coordination of Financial Accounting and Management Accounting [J]. Shopping Mall Modernization, 2013 (09):162-163.
[2] Liu Hong, Liu Jiaxin. The only way to improve China's accounting system-the integration of financial accounting and management accounting [J]. Modern commerce, 20 13(36):255-256.
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