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写财务分析报告与做好财务分析,是一项工作的两个步骤,先做好财务分析才能写出分析报告。财务分析报告就是根据分析结果,通过综合、概括、提炼,作出结论而写成的。财务分析报告的写法,不应有固定格式。但我认为采取如下结构,也是一种写法。一、对财务状况进行总评价。首先,要运用一些基本数据,如销售额、资金周转、费用水平,利润,及其与计划和上年同期对比是上升还是下降等等,概括地说明分析期内企业的基本情况。其次,要恰如其分地说明取得了哪些成绩,还存在哪些问题。这种写法就是先摆结论,使人一开始就看到企业总的财务状况。二、分析与论证。就是对第一部分总评价加以论证。这部分着重摆事实,说原因,例如资金周转与计划和历史时期比较,加快了多少,是怎样加快
Writing financial analysis reports and doing a good job of financial analysis are two steps of a job. Do a good job of financial analysis before you can write an analysis report. Based on the analysis results, the financial analysis report is written through the synthesis, generalization, refinement, and conclusions. There should be no fixed format for writing financial analysis reports. But I think the following structure is also a way of writing. First, the general assessment of financial status. First of all, to use some basic data, such as sales, capital turnover, cost levels, profits, and whether the comparison with the plan and the same period of the previous year is rising or falling, etc., to outline the basic situation of the company during the analysis period. Second, it is necessary to properly explain what achievements have been made and what problems still exist. This way of writing is to put the conclusion first, so that people can see the overall financial status of the company from the very beginning. Second, analysis and demonstration. It is the first part of the overall evaluation to be demonstrated. This section focuses on the facts and explains why, for example, how much faster the cash flow is compared with the planned and historical period, and how it is accelerated.