Who are the general users of corporate financial information and what needs do they have?

General users include: shareholders, potential investors, creditors, internal managers of enterprises, governments including national economic comprehensive management departments, and enterprise suppliers.

Respective needs: 1. The information that shareholders and potential investors are most concerned about is investment safety and investment income, mainly the rate of return on invested capital, including return on capital, return on shareholders' equity, and return on ordinary shares.

2. The information that creditors are most concerned about is the safety of creditor's rights and the income from creditor's rights, including the recovery of loans when they are due and the repayment of interest on schedule. The main indicators are current ratio, quick ratio, cash ratio, asset-liability ratio, and the profitability of the enterprise, etc.

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3. Internal managers of enterprises also need to understand and master a large amount of financial information in order to make business decisions, management decisions and near-term and long-term development of the enterprise.

4. Governments at all levels, including national economic comprehensive management departments, also need to understand all aspects of financial information of enterprises for macro-control, management and decision-making.

5. Enterprise suppliers also need to pay attention to financial information to analyze and judge the future status of the enterprise in order to formulate reasonable credit policies.

The use of corporate financial information by extended materials is the top priority of corporate financial information work. Only by making good use of corporate financial information can we effectively play the role of "barometer" and "early warning" of corporate financial information.

The main method of analyzing corporate financial information is the "comparative method", that is, vertical and horizontal comparisons.

The vertical comparison is mainly to compare the development sequence of the company itself from history to the present; the horizontal comparison is to compare with domestic advanced companies, world-class companies and industry-leading companies to see where the gaps are.