Financial analysis is one of the core contents of financial management. Its indicators are many, involving a wide range, and the reward is not easy to grasp. In the teaching process, the author found that it is easier for students to understand from the essential part of various indicators. The following is a summary of financial analysis papers, welcome to read!

In recent years, with the continuous development of socialist market economy, budget management and financial analysis have gradually become the focus of enterprise financial management. These two tasks are related to the implementation of modern management system, the survival and development of enterprises, and the promotion of core competitiveness of enterprises. Based on the author's working experience for many years, this paper deeply analyzes the important role of financial analysis in budget management, and discusses the strategies to effectively play this role, with a view to providing a strong guarantee for promoting enterprise development.

Keywords: financial analysis; Budget accounting; Function; Play the strategy effectively.

First, the importance and present situation of financial analysis in enterprise financial management

(A) financial analysis is an important part of financial management.

Financial management is an important content in all business management activities of enterprises. There are four main contents in accounting work: accounting, inspection, financial analysis and comprehensive balance. It can be seen that financial analysis is an important content in accounting work. The economic activities of any enterprise or institution are reflected in the form of monetary funds. These data are classified and summarized through the daily work of financial personnel: document review, registration voucher, bookkeeping, preparation of accounting statements, etc. The accounting and sorting of these basic data is the basic link of accounting work, and it is also an important data basis for financial analysis of enterprises and institutions. It can be seen that the movement of monetary funds in any enterprise or institution reflects the results of all business activities, which can only be reflected through the process of financial analysis. Through financial analysis, we can find and study the real reason of budget deviation, and make a comprehensive observation on the results of economic activities and financial revenue and expenditure, so as to help enterprises sum up experience in time on the basis of full participation and put forward corresponding measures to improve financial management.

(B) Financial analysis is the weak link of current financial management.

All along, after years of research and efforts, China's financial work is gradually on the right track and in line with international standards, both in theory and in practice. With the improvement of people's management awareness and supervision awareness, many financial inspection and supervision work has attracted great attention. However, as an important part of financial management, financial analysis has not attracted people's attention and attention, and it is still a relatively weak link. For example, the financial personnel of some enterprises can't do financial analysis, which mainly comes from those financial personnel with low level or novices who work for a long time. Due to the lack of systematic training and study on financial analysis, and their serious lack of work experience, they don't do financial analysis at all in actual work, and most of the work is done passively. Some financial personnel just do some financial analysis to meet the requirements of higher authorities, and the financial data they provide are of no research value at all. For another example, the financial personnel of some units use detailed lists instead of financial analysis, and some financial personnel look through the account books to check the account balance and simply analyze according to the data they see. This kind of financial analysis method can't help enterprises find the existing problems in time, let alone summarize the regular information and experience from these data to guide and promote the financial management of enterprises. These financial analysis work can't play its main function at all. For another example, some enterprises are seriously short of financial personnel. They are usually busy with daily accounting work and account book registration, and have no more time and energy for financial analysis. To sum up, financial analysis is an important part of financial management in enterprises and institutions, but due to some problems, many financial analysis work has stagnated. The main reasons for these problems are: on the one hand, the leaders and financial workers of these units lack understanding of the importance of financial analysis; On the other hand, the financial personnel of some units only see the movement of monetary funds, but ignore the movement of non-monetary funds.

Second, give full play to the positive role of financial analysis and promote the smooth implementation of budget accounting.

At present, financial analysis has been widely used in enterprise budget management, and the relationship between financial analysis and budget management is mutual promotion, mutual connection, mutual influence and mutual restriction. To some extent, the effect of financial analysis will directly affect budget management. Therefore, all enterprises and institutions must always run through financial analysis in budget management to ensure the smooth implementation of enterprise budget accounting.

(A) financial analysis has a certain role in promoting and restricting the preparation of the budget.

Budget is the first step of budget management and also a very important link. When preparing the financial budget, we must strictly follow the internal and external environmental influences such as the development law and direction of the enterprise and make scientific preparation. For example, enterprises can subdivide various indicators, optimize resource allocation, and lay the foundation for promoting the healthy and stable development of enterprises. The financial analysis and evaluation in its budget preparation will provide real data basis for budget preparation.

(B) establish and improve the budget accounting system

In recent years, with the in-depth development of China's economic system reform, China has ushered in a new period of normal development of the new economy. The perfection of budget accounting system has become a key issue in the normal period of new economy. For modern enterprises and institutions, to build a sound budget accounting system, we must proceed from reality, carefully study the capital expenditure and operation mode of the unit, and take this opportunity to build a financial reporting system suitable for the development of the unit, and build a sound budget accounting system through a long-term mechanism. This will effectively control the income and expenditure of enterprises and institutions, realize the accuracy of the budget and ensure that the budget is not divorced from reality.

(C) Reform and optimize the budget accounting design system

With regard to the reform of budget accounting design system, the author thinks: firstly, we should start with the classification of budget subjects, so that budget accounting subjects can adapt to the relevant requirements of budget system. For example, the first-level subjects can be set according to different departments, which fully reflects the accounting nature of daily maintenance income and expenditure of departments. In addition, you can design secondary and tertiary subjects on this basis. Through the setting of secondary and tertiary subjects, the essence of budget accounting is accurately reflected. In addition, when compiling budget accounting, we must strictly follow the basic principles of accounting-accuracy and objectivity, and then gradually reform and improve the setting and accounting of accounting subjects in combination with the actual development of our unit and the future strategic development goals. If there are imperfections in the actual work, try to be flexible.

(d) Financial analysis will facilitate budget implementation.

The process of budget execution in any enterprise is to complete the content of budget preparation, truly implement flexible budget, and thus realize the flexible characteristics of budget work. For example, enterprises can reward and punish according to the budget implementation in different development stages and different functional stages, and explain the goals to be achieved and the requirements to be followed. At the same time, enterprises must also fully consider the changes in the internal and external environment of enterprises, adjust the budget in time, and avoid the phenomenon that the actual target is out of touch with the budget target. To sum up, financial analysis is the main basis for reflecting financial indicators in corporate financial reports. Analyze and evaluate the financial status and operating results of enterprises and institutions, and comprehensively reflect the advantages and disadvantages, gains and losses, financial status and future development trend of enterprises in the course of operation. As the basic premise of forecasting, financial analysis will summarize the past business activities. Therefore, the full use of financial analysis in budget accounting can accurately understand the financial situation and operating results of enterprises and provide real and reliable decision-making data basis for leaders and managers of enterprises.

References:

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[2] Li Yanping. Do a good job of financial analysis for half a year to ensure the effective implementation of the budget [J]. Management and technology of small and medium-sized enterprises, 20 14

[3] Guo Chunhua. On the important role of financial budget management in enterprises [J]. Chinese and foreign entrepreneurs, 20 14.

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