How is the financial analysis system and content construction in China?

China's financial analysis system and content can be summarized as the following four parts:

The first chapter is an introduction to financial analysis, including three chapters: financial analysis theory, financial analysis information foundation and financial analysis procedures and methods.

The second chapter is financial report analysis, including balance sheet analysis, owner's equity change statement analysis, income statement analysis and cash flow statement analysis.

The third chapter is financial efficiency analysis, including four chapters: enterprise profitability analysis, enterprise operating ability analysis, enterprise solvency analysis and enterprise development ability analysis.

The fourth chapter is comprehensive financial analysis and evaluation, including comprehensive analysis and performance evaluation and enterprise value evaluation.

The method system of financial analysis should be scientific;

The key of management lies in management, and the key of management lies in decision-making. Whether an enterprise can achieve its business objectives depends on whether its business decision is correct. Whether the decision is correct or not depends to a great extent on whether the enterprise financial analysts provide true, reliable and useful financial analysis information.

If the analysis methods adopted by financial analysts are unscientific, the financial analysis information provided cannot be accurate, true, useful or even wrong. Under the guidance of such incorrect information, it is impossible for decision makers to make correct and effective business decisions. Therefore, it is impossible for operators to achieve their business objectives.

If investors, creditors and other relevant personnel do not use scientific financial analysis methods for financial analysis, they will not be able to obtain useful financial information, which will also affect the correctness of their decisions.

Therefore, all kinds of financial analysts should choose scientific financial analysis methods to ensure that they can obtain useful financial analysis information. With the rapid development of modern mathematics, there has been an applied science that studies enterprise management and financial analysis by mathematical methods.

Such as probability theory, mathematical statistics, functional analysis, linear programming analysis, etc. In financial analysis, a large number of mathematical models are used, which is conducive to popularizing electronic computers to process financial information, further improving financial analysis methods and enhancing the accuracy and usefulness of financial analysis information.