Briefly describe the methods of financial statement analysis and their advantages and disadvantages.

What are the methods of financial statement analysis, and what are their advantages and disadvantages? (1) comparative analysis.

Difference analysis-the commonly used comparison criteria are: the comparison between this enterprise and the advanced level at home and abroad; Comparison between enterprise and evaluation standard value; Compared with its competitors, this enterprise.

Trend analysis-the commonly used comparison criteria are: the actual comparison between the enterprise and the predetermined target, plan or quota; This period is actually compared with the same period of last year, and this year is actually compared with last year, and compared with the historical data of several periods.

Absolute number comparison method-compare two or more absolute numbers in financial statements, investigate the changes of economic phenomena, and analyze the changes of things and the quality of the results.

Relative number comparison method-by comparing the relative numbers of relevant data in financial statements, its function is to reflect the relationship between things or phenomena through ratios, thus profoundly revealing the problems that absolute indicators cannot fully explain.

(2) Ratio analysis method

Regarding the types of financial ratios, China generally divides financial ratios into three categories at present: ratios reflecting profitability; Ratio reflecting solvency; Ratio reflecting operational capacity.

(3) percentage analysis method

Relative number of structures = part/whole * 100%

The percentage balance sheet is to divide each major item of the balance sheet by the total assets.

The percentage income statement can be obtained by dividing each major item in the income statement by the net sales (total income from main business).

(D) Factor analysis method

In factor analysis, the most commonly used method is sequence substitution. It decomposes the analysis index into measurable factors, and replaces the reference value (usually the standard value or the planned value) with the comparison value (usually the actual value) of each factor in turn according to the dependency relationship between each factor, so as to measure the influence of each factor on the analysis index.

The general calculation steps of serial substitution method are as follows:

First of all, according to the formation process of the comprehensive index, find out the factors that affect the index, find out the internal relationship between the financial index and the influencing factors, and establish the analysis and calculation formula.

Two, according to the relationship between the factors that constitute the comprehensive financial indicators, the calculation formulas of the benchmark value and the comparative value are listed.

Difference = comparison value-reference value

Thirdly, according to the arrangement order of the factors that constitute the comprehensive financial indicators, the factors of the benchmark value are replaced by the factors of the comparative value one by one, and the results of each replacement are calculated.

Fourthly, compare the results of each factor in turn, and calculate the influence degree of each factor change on the comprehensive financial indicators.

Five, the sum of the influence degree of each factor change, test whether it is equal to the total difference.

For example, the relationship between a financial indicator and related factors consists of the following formulas: actual indicator: PO = AO× BO× CO standard index: PS = as× bs× cs. The total difference between actual and standard is Po-Ps, which is influenced by three factors: A, B and C, and their respective influence degrees can be calculated by the following formulas:

The influence of a factor change: ao× bs× cs-as× bs× cs;

The influence of the change of factor B: ao× bo× cs-ao× bs× cs;

The influence of the change of factor C: Ao×Bo×Co-Ao×Bo×Cs.

Finally, the sum of the respective influence numbers of the above three factors should be equal to the total difference Po-Ps.

What are the methods of financial statement analysis? Generally speaking, there are four main methods of financial analysis:

1. Comparative analysis: it explains the quantitative relationship and quantitative differences between financial information, and points out the direction for further analysis. This comparison can be compared with the actual plan, the current period and the previous period, and also with other enterprises in the same industry;

2. Trend analysis: it reveals the changes in financial status and operating results, their causes and nature, which is helpful to predict the future. The data used for trend analysis can be absolute value, ratio or percentage data;

3. Factor analysis: in order to analyze the influence of several related factors on a financial index, the method of difference analysis is generally adopted;

4. Ratio analysis: Through the analysis of financial ratio, we can know the financial status and operating results of enterprises, often with the help of comparative analysis and trend analysis.

What are the common methods of financial statement analysis? 1. Significance and purpose of financial statement analysis.

A financial statement is a written document that reflects the financial position and operating results of an enterprise in a certain period? Its content has two aspects: first, the operating results of the enterprise? Including business income, cost control and cost saving, profits and dividends obtained by investors, etc. ; Second, is the financial situation of the enterprise good or bad? Including capital supply, solvency and enterprise development potential. Financial statement analysis, also known as financial analysis, is based on financial statements and other materials and uses special methods to systematically analyze and evaluate the past and present operating results, financial status and changes of enterprises. The purpose is to understand the past, evaluate the present, predict the future, and help interest groups improve their decision-making. The most basic function of financial analysis is to transform a large number of report data into useful information for specific decisions and reduce the uncertainty of decisions.

Second, the methods of financial statement analysis: the basic methods are trend analysis, structure analysis, comparative analysis, factor analysis and ratio analysis.

1, trend analysis method

Trend analysis is done by observing several consecutive financial statements. Compare the amount of related projects in each period? Analyze the increase or decrease of some indicators? On this basis, judge its development trend? So as to predict the possible future results. Use trend analysis? Report users can understand the basic trend of project changes. Judge whether this trend is favorable or not, and make a forecast for the future development of the enterprise.

2. Structural analysis method

The so-called structural analysis method refers to the number of a key item in the financial statements as the base (that is, 100%)? Then calculate the percentage of each component of the project in the total? To analyze the changes in the overall composition? Thereby revealing the relative position and overall structural relationship of each item in the financial statements.

3. Comparative analysis method

Comparative analysis is to compare some items or ratios in financial statements with other relevant data to determine the quantitative differences? A report analysis method to explain and evaluate the financial situation and operating performance of enterprises.

4. Factor analysis method

Factor analysis is to analyze the factors that affect financial indicators and their influence on indicators. An analysis method to explain the main reasons for the actual changes in the current period compared with the planned or base period and the influence of various factors on the changes in financial indicators.

5. Ratio analysis method

Ratio analysis between different items or categories in the same financial statement? Or between related items in different financial statements? Use ratios to reflect their relationship? Evaluate the financial status and operating performance of the enterprise? And find out the problems and solutions in operation.

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Briefly describe the steps of financial statement analysis 1. Determine the analysis target.

Different users of financial statements hope to make different decisions through financial statement analysis. Therefore, at the beginning of the analysis, it is necessary to determine the objectives of the analysis in order to provide them with appropriate information.

2。 Collect the data needed for analysis.

After the goal is determined, it is necessary to start research and judge what information needs to be collected for analysis according to the established goal. Generally speaking, the sources of financial analysis include: auditor's audit report, notes to financial statements and financial information from CSRC, industry authorities and related publications.

3。 Analysis and interpretation

In the analysis, first choose the applicable analysis method. Explain the conclusion in concise language.

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What are the steps of financial statement analysis? Effective financial analysis is very important to the financial accounting of enterprises and the management of the whole enterprise. How to enhance the effectiveness of financial analysis? This is a subject that needs to be studied and solved urgently. Financial analysis is a very difficult job, which involves a wide range, is uncertain and requires a lot of knowledge (such as accounting, finance, economics, strategic management, securities market, law, etc.). ), but also very artistic.

Therefore, it is sometimes difficult to reach complete agreement. When thinking about an effective financial analysis model, we should not only see the important position of economic and industrial analysis in evaluating the future development prospects of enterprises, but also see the significance and limitations of financial statements, and try to avoid blindly using financial ratios and related analysis indicators.

1. Determine the economic characteristics of the specific industry (or industry) in which the enterprise is located; 2. Determine the strategy adopted by the enterprise to enhance its competitive advantage; 3. Correctly understand and purify enterprise financial statements; 4. Evaluate the profitability and risk of the enterprise by using the financial ratio and related indicators; 5. Evaluate management decisions.

There are many kinds of users of financial statements, including equity investors, creditors, managers, institutions and other people who have interests with enterprises. They use financial statements for different purposes, need different information and adopt different analysis procedures.

(1) Creditor

A creditor refers to a person who lends money to an enterprise and gets a repayment promise from the enterprise. Creditors are concerned about whether the enterprise has the ability to repay its debts. Creditors can be divided into short-term creditors and long-term creditors.

The creditor's main decision: to decide whether to provide credit to the enterprise and whether to recover the creditor's rights in advance. They analyze financial statements to answer the following questions:

1. Why does the company need to raise additional funds?

2. What are the possible sources of funds needed by the company to repay the principal and interest?

3. Whether the company repays the previous short-term and long-term loans on schedule;

4. What will the company need to borrow in the future?

(2) Investors

Investors refer to the equity investors of the company, that is, ordinary shareholders. The purpose of ordinary shareholders investing in companies is to expand their wealth. Their concerns include solvency, profitability and investment risks.

Stock investors analyze financial statements to answer the following questions:

1, the company's current and long-term income level, and whether the company's income is easily affected by major changes;

2. What is the current financial situation, and what are the risks and rewards determined by the company's capital structure?

3. What is the position of this company compared with other competitors?

(3) Managers

Managers are a group of people employed by owners to manage the assets and liabilities of a company, sometimes called "management authorities".

Managers care about the company's financial situation, profitability and sustainable development. Managers can get internal information that external users can't. The main purpose of their analysis of the report is to improve it.

(4) Relevant personnel of * * * institutions

* * * institutions are also users of the company's financial statements, including tax departments, state-owned enterprise management departments, securities management institutions, accounting supervision institutions, social security departments, etc. They use financial statements to perform their supervisory and management duties.

(5) Other personnel.

Briefly describe the limitations of financial statement analysis? The analysis of financial statements is only based on some existing financial statements, and the present situation of enterprises is not perfect enough. Some problems found in the production process of enterprises can not be well reflected, so there is no way to adjust the financial system of enterprises more accurately.