What are the basic methods of financial statement analysis?

The theoretical basis of comparative analysis is that the development and change of objective things is a dialectical combination of unity and diversity. * * * Homosexuality gives them a comparable foundation, and differences give them different characteristics. In practical analysis, the comparison of these two aspects is often used in combination.

2. Factor analysis method

Factor analysis is also a common technical method in financial statement analysis, which refers to the analysis method of decomposing the whole into several parts, including financial ratio factor decomposition method and difference factor decomposition method.

Extended data:

A good analysis of financial statements can correctly evaluate the financial situation, operating results and cash flow of enterprises and reveal the future rewards and risks of enterprises; It can check the completion of enterprise budget, evaluate the performance of managers, and help to establish and improve a reasonable incentive mechanism.

1, communicate effectively with the financial department.

2. Make a correct evaluation of the business performance of the enterprise.

3, from the financial point of view, to provide support for decision makers.

4. Understand the three major statements of the enterprise from different angles of owners and operators.

5. Quickly identify possible fraudulent elements in financial data.

6, learn to analyze the working capital of enterprises, examine the shortcomings of enterprises.

7. Analyze the profit level of the enterprise from the cash flow statement.

Baidu Encyclopedia-Financial Statement Analysis