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Outline of Financial Statement Analysis Thesis 1 Thesis Title: Financial Statement Analysis of XX Company

abstract:

The concept of financial statement analysis. Based on the financial statements of XX Company for 20XX years and before, this paper analyzes and calculates the basic information provided by the financial statements, explains the reasons and draws corresponding conclusions. The main business scope of XX Company. Analyze the reasons and predict the results of the company's solvency, profitability and operational capacity, make necessary adjustments according to the analysis results and propose solutions to the problems.

Keywords: XX

Body parts:

First, vertically analyze the company's financial and operational capabilities.

(A) the company's solvency analysis

1, the company's short-term solvency analysis

The short-term solvency of enterprises is calculated by using working capital, current ratio, quick ratio and cash current debt ratio, so as to analyze the short-term solvency of enterprises.

2. Analysis of the company's long-term solvency.

The financial indicators of an enterprise's long-term solvency, including asset-liability ratio, property right ratio, tangible net debt ratio and working capital ratio, are used to calculate and analyze the company's long-term solvency.

(B) the company's profitability analysis

Profitability reflects the use of economic resources dominated by enterprises, and the company will analyze it with indicators such as sales profit rate, net interest rate on assets and return on assets.

(C) the company's growth analysis

This paper uses the financial indicators of enterprise growth, including total assets growth rate, capital accumulation rate and net profit growth rate to analyze the company's growth ability.

Second, the horizontal analysis of the company's financial and operating conditions

Understand the company's own development, but also compare with the same industry in the market and estimate the company's position in this industry. Compare this company with other companies horizontally, and evaluate the profitability, solvency and operational ability of the company.

Third, summary.

Analyze the company's annual financial statements (as well as other companies' annual statements), understand what information the financial statements contain, analyze and summarize the company with the information provided by the financial statements, dynamically understand the company's financial and operating conditions, and evaluate the company's operating risks and financial risks with the help of the conclusions of the financial statements analysis, and make decisions to prevent and reduce risks.

References: XXX

Outline of Financial Statement Analysis Thesis 2 1 Introduction

1. 1 topic background

The research significance of 1.2

1.3 research content and scope of the paper

1.4 possible innovations and shortcomings

2. Literature review at home and abroad

2. 1 the relationship between the company's financial characteristics and financial restatement

2.2 the relationship between corporate governance and financial restatement

2.3 Motivation of financial restatement

2.4 Economic consequences of financial restatement

2.5 Literature Review and Enlightenment

3 Concept definition, theoretical basis and research hypothesis

3. 1 concept definition

3. 1. 1 Definition of the concept of financial restatement

3. 1.2 Definition of the concept of debt financing

3.2 Theoretical basis

3.2. 1 principal-agent theory

3.2.2 Information asymmetry theory

3.2.3 Behavior Theory

3.3 Research hypothesis

3.3. 1 Relationship between financing demand and restatement of financial statements

3.3.2 The impact of restatement of financial reports on debt financing

4 empirical research design

4. 1 Research on the Relationship between Financing Demand and Financial Restatement

4. 1. 1 sample selection

4. 1.2 data collection

4. 1.3 variable definition

4. 1.4 model setting

4. 1.5 Descriptive statistics and variance analysis

4. 1.6 independent variable correlation test

4. 1.7 logistic regression analysis

4.2 Study on the Relationship between Financial Restatement and Debt Financing

4.2. 1 sample selection

Variable definition

4.2.3 Model setting

4.2.4 Descriptive statistics and variance analysis

4.2.5 Independent variable correlation test

Linear regression analysis

5. Research conclusions, policy recommendations and research prospects

5. 1 research conclusion

5.2 Policy recommendations

5.2. 1 Improve the supervision system, increase the punishment, and implement the compensation liability system.

5.2.2 Improve the internal governance structure of the company.

5.3 R&D prospects

The conclusion of this paper

This paper takes the financial restatement of manufacturing listed companies from 2008 to 20 13 as the research object. Firstly, matching samples are set for restated companies according to certain rules, and then the relationship between financing demand and restatement of financial reports and the influence of restatement announcement on debt financing scale are tested by independent sample T test and linear regression method. Through the analysis of this paper, we can draw the following conclusions:

First of all, the financial restatement of listed manufacturing companies in China is universal and frequent. During 20/200813, * * 54 1 listed companies restated their financial statements, and 90 listed companies issued more than three announcements of correction or error adjustment within six years, among which SZSE China A, Langfang Development and Yaxing Chemical Company issued five financial restatements within six years, which fully showed that quite a few listed companies restated their financial statements frequently.

Secondly, through the independent sample T test of restated enterprises and matching enterprises, we can find that the financing demand of restated enterprises is significantly greater than that of matching enterprises. Taking financial restatement as the explained variable and financing demand as the explanatory variable, logistic regression shows that financing demand is positively correlated with financial restatement. The empirical test results confirm the hypothesis of this paper, that is, when the liquidity of enterprises is insufficient, enterprises have the demand for low-cost financing. At this time, the management tends to modify the financial data to whitewash the financial statements, and then make error correction or retrospective adjustment in the form of temporary announcement when it is discovered by certified public accountants or regulatory agencies, so the financing demand significantly increases the possibility of financial restatement.

Third, the existing research shows that financial restatement will damage the value of shareholders and cause negative market reaction. Therefore, after controlling the company's financial characteristics and corporate governance characteristics, it is expected that creditors will doubt the quality of accounting information of financial restated enterprises, and in order to avoid risks, they will reduce loans to restated enterprises. The empirical results support the above hypothesis. Financial restatement of listed companies damages the quality of accounting information, increases the information asymmetry between creditors and restated companies, and increases the risk of creditors. In order to protect their own interests from damage, creditors will reduce their loans to restated enterprises.

Finally, from the linkage relationship among financing demand, financial restatement and debt financing scale, financing demand drives the financial restatement behavior of enterprises, but after financial restatement, creditors (such as banks) will identify their potential risks according to this behavior, thus reducing their investment in enterprises and increasing the difficulty of subsequent financing restatement of enterprises. It can be seen that investors can identify potential risks through financial restatement, and listed companies should carefully consider the gains and losses of financial restatement.

Financial statement analysis outline paper 3 1. The present situation of financial management and risk control in Chinese enterprises

(A) the financial management system is not perfect

Although each enterprise will basically set up a relatively independent finance department, finance department or accounting office, which can also be handled separately when carrying out financing business or fund settlement, most of the large enterprises at present are merged or have a certain historical background, so under such differences in corporate background and corporate culture, the problem of imperfect financial management system is more prominent, and the most common thing is the obvious difference in information reception and transmission.

(B) financial management internal risk control system is not perfect

At present, the financial management of Chinese enterprises, due to the imperfect internal risk control system, is difficult to achieve the expected goals and effects of enterprises. At present, the internal risk control of financial management in many enterprises is quite chaotic. It is worth noting that the distribution of benefits, accountability and fund management are serious, the system is imperfect and the regulations are unclear, which leads to out-of-control risk control from time to time, which has brought extremely huge financial and economic losses to enterprises.

(C) inefficient use of financial information

Information plays an indispensable role in enterprise financial management, but massive financial information also brings great pressure and challenges to enterprise financial management to a certain extent. With the rapid development of information industry, computer and network, it has become a common phenomenon to use computerized accounting to manage enterprise finance. However, there are still many enterprises that fail to fully understand and effectively apply financial information in decision-making and actual management. Moreover, in the actual process of enterprise financial management and information application, unsafe and unreliable information transmission often occurs, so the efficiency of enterprise financial information application has not reached the ideal.

(D) The financial decision-making power of enterprise management is obvious.

Most of the grass-roots enterprises of group enterprises have basically mastered most of the decision-making power of financial management, while the subsidiaries of these group companies often have only a very small part of the decision-making power; Although the subsidiaries of some group companies have the decision-making power of financial management in the system or the appearance of enterprise management, their actual final decision-making power still belongs to the group company. This over-centralized enterprise financial management and decision-making situation is extremely common. In both cases, financial decision-making is actually a financial management mode dominated by group companies. The biggest drawback is that it is not only difficult to mobilize the enthusiasm of employees in subsidiaries, but also brings great management pressure to group companies.

(E) Lack of awareness of financial risk prevention

In the risk control of enterprise financial management, there is a lack of certain financial prevention ability and consciousness. There are two main situations: first, the lack of scientific verification and market research in decision-making will inevitably lead to the lack of scientific and operability of enterprise decision-making, which will inevitably lead to extremely unfavorable assets. Second, in the actual operation of most product sales enterprises, in order to increase certain sales or improve certain sales, many enterprises will use credit sales to acquire or retain customers, so as to keep product sales at a high level, but the amount of accounts receivable will continue to increase. Because there are many foreign credit sales, it will inevitably lead to a high proportion of accounts receivable and a large amount. In the long run, it will lead to difficulties in capital operation and financial risks.

Two, China's current enterprise financial management and risk control specific improvement measures

(A) Measures to improve the financial management of enterprises

1, improve enterprise financial organization. First, the whole enterprise must fully realize the importance and position of financial management system in the enterprise. Only by establishing a perfect enterprise financial organization can the financial information management of enterprises be more authentic, effective and accurate, and the occurrence of untrue financial information can be effectively controlled and avoided. Second, in the specific economic business processing of enterprises, we must strictly implement the relevant management regulations of enterprises, especially budget management and capital planning, and accounting and financing management must be legal and compliant. Thirdly, it is necessary to clarify the important role of financial organizations in the organizational structure of enterprises. With the development of modern enterprises, in addition to its traditional functions such as financial planning and financial decision-making, financial control and financing management functions are becoming more and more important. Only by grasping these two management tasks can we improve the level of financial management more effectively.

2. Enhance the awareness of preventing financial risks. Business risks and financial risks of enterprises always exist. Therefore, business operators and financial managers must firmly establish the awareness of preventing financial risks. Only by comprehensively establishing an enterprise financial risk prevention and control mechanism with standardized system and effective supervision, and effectively implementing it, can we prevent and control some important and core key links in a timely and effective manner. For example, pay close attention to key indicators such as enterprise fund-raising and debt settlement, so as to effectively achieve the ultimate goal of reasonable prevention and control of financial risks, effectively reduce business risks and ensure corporate profits.

(B) Measures to improve enterprise financial management risk control

1, strengthen the understanding of enterprise internal control management. At present, due to the lack of understanding of enterprise internal control by enterprise managers in China, they always think that enterprise internal control will not bring benefits to enterprises, but will affect the development of enterprises, and often ignore the management of enterprise internal control. Therefore, in the internal control and management of enterprises, the enthusiasm and responsibility of enterprise management are gradually weakened, which makes the business risk of enterprises gradually increase. In this regard, we must change our concepts and strengthen our understanding of enterprise internal control management. First of all, we must start with strengthening our understanding of enterprise internal control management.

2. Improve the internal financial control management of enterprises. The internal financial control management system of enterprises is extremely important, which can not only promote enterprises to create better economic benefits, but also promote the stable development of enterprises. Therefore, it is very important for the internal financial control and management of enterprises to build an effective financial risk identification system, do a solid job in risk prevention and control, and attach great importance to the preparation of cash flow plans. Only in this way can we effectively strengthen the risk prevention ability of enterprises and make enterprises effectively prevent and control internal risks. Among them, the most important thing is to effectively control the net interest rate and asset-liability ratio of enterprises.

3. Strengthen financial control from budget management, cost management and internal audit. Improve enterprise management by establishing a sound internal control system. First, financial control aims at achieving financial budget; Second, put cost management at the center of financial control and adopt intensive management to reduce costs; Third, pay attention to the role of internal audit, control and supervise accounting activities, and give full play to the role of internal audit in independently evaluating various business activities and control systems within enterprises.

Three. Concluding remarks

Financial management and risk control are extremely important to enterprise management. Although most enterprises in China still have many problems in financial management and risk control, I believe that with the rapid development of China's economy and the continuous integration with the international economy, China's future corporate financial management and risk prevention and control will be effectively improved.

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