一、财务分析报告中的常见问题 (一)与企业管理脱节财务分析报告的阅读对象通常是企业领导,企业领导希望看到的分析报告是一份站在企业经营管理的角度来分析和回答问题的财务分析报告,而财务部门由于与领导沟通不足,做财务分析时常常就财务论财务,就数据论数据,与企业管理脱节。 (二)与业务工作脱节财务数据所表达的应该是企业经营管理业务活生生的现实。而许多财务分析报告,由于财务人员对业务工作缺乏了解,常常是用财务数据计算出几个财务指标,不能将指标数据和背后的经营业务背景联系起来。 (三)忽视指标间的相互关系财务人员在进行财务分析时, 容易陷入从单项指标进行分析判断的误区,即使使用多个指标进行判断,一般也只是将各个指标数值的 First, the financial analysis of the common problems (a) out of touch with business management Financial analysis of the reading target is usually business leaders, business leaders hope to see the analysis report is a stand in the business management point of view to analyze and answer questions Of the financial analysis report, and the financial sector due to lack of communication with the leadership, do financial analysis of financial often on financial, data on data, and business management out of touch. (B) out of line with the business work Financial data expressed by the business management business should be living reality. However, many financial analysis reports often lack the understanding of business people by financial officers. They often use financial data to calculate several financial indicators and can not link the indicator data with the underlying business background. (C) ignore the inter-relationship between indicators Financial personnel in the financial analysis, easy to fall into a single indicator of the analysis and judgment of the errors, even if the use of multiple indicators to judge, generally only the value of each indicator