The Key Points Of Financial Analysis Are Seven Taboos.

　　 First, face to face and generalize.

　　 financial analysis It is important to expose problems, find out the reasons, and make suggestions. Therefore, the contents of the analysis should highlight the key points of the current financial situation, grasp the essence of the problem, find out the main factors that affect the changes in the current indicators, and focus on analyzing the main and objective reasons for changing the larger indicators. Only in this way can we objectively and correctly evaluate and analyze the current financial situation of enterprises, predict the development trend of enterprises, and put forward suggestions and measures for rectification accordingly. The way of doing everything with a beard and eyebrows is bound to be "blind riding a blind horse". The financial analysis written out is either ink and ink, or it is a clear account of the phenomenon. At best, it can only be a brief introduction of the situation. So the financial analysis of the paperwork is of no value to the enterprises to tap the potential and stop the leakage and improve the management.

　　 Two, stereotyped, article formatting

Every period of financial analysis should have its own characteristics both in form and content. The key points in the content, targeted, flexible and innovative in form, are the first conditions for financial analysis to have strong vitality. It is a taboo of financial analysis that rigid forms, stereotyped rules, and even replacing the above index data for eight articles like "fill in the blanks".

Financial analysis is highly professional, rigid in form and content is monotonous. Its readability will be weakened. As time passes, financial analysis is bound to become dispensable. In order to give full play to the vitality and vitality of financial analysis and give full play to its functions as a good advisor for leaders' decision-making, we should strive to be innovative and realistic in both content and form of financial analysis. From the title, we can not just stick to the single format of "x * * unit * * season (month) financial analysis". We can use some condensed duality sentences flexibly. Financial situation Summarizing is the main title, and some appropriate ancient poems can be quoted to make the theme concise and clear. In the way of expression, it can be described in terms of clauses, and can also be interspersed with forms. It can be divided into three sections (general situation, analysis and suggestion), and can be analyzed, recommended and corrected. In short, financial analysis should not be rigidly adhered to in a single mode.

　 Three, only the number of stacked lists, there is no description of life.

want Analysis index It is inevitable that there will be no comparison of figures. However, if we only stay in the increase or decrease of the listed indicators, we will limit the comparison of the figures in the accounting statements. We can not set out the specific situation on the number of figures, and can not clearly explain the reasons for the differences. Such a financial analysis can only be a copy of the statement of financial indicators change or a financial index checklist. Such empty, boring, rigid analysis will certainly not be popular.

Only by combining the "dead data" with the "living situation", can we make the index increase or decrease with "data", which shows that there are "situations" in the analysis, which are mutually corroborated and supplemented. The financial analysis is persuasive and credible, logically strong and operable.

　　 Four, try to stop and stay on the surface.

We know that there are hidden serious shortcomings, loopholes and hidden dangers behind many good indicators, or some of the most valuable advantages are diluted by some shortcomings. This requires us not to be deceived by superficial phenomena, nor to discuss things at all. Instead, we should be good at thorough investigation and research, be good at catching the inevitability of things developing and changing, and take an objective attitude to overcome the idea of "being preconceived". We can get an objective and fair evaluation of the financial situation of enterprises through repeated detailed scrutiny, verification, and processing and analysis. For example, only the relative caliber of indicators should be thoroughly investigated and verified, and whether the valuation, standard, time, composition, content and so on can be comparable. There is no comparison between the indicators, which can only twist the truth of things and lead to misleading.

　 Five, reporting good news without worrying about it

Truthfulness, accuracy and objectivity are the life of financial analysis. If we want to diagnose and observe the operation of the enterprise's economy and maintain the healthy operation of the enterprise, we should dare to expose it and dare to expose it so as not to mistake the "illness" so as to "suit the remedy to the case". You can't run away from your achievements. Therefore, financial analysis should not only confirm the results, but also expose the problems existing in the enterprises. We should explore the objective factors that affect the changes in the current financial situation, and also focus on finding out the subjective reasons that affect the changes in the current financial situation. Seeking truth from facts and objective and comprehensive analysis can be aimed at strengthening strengths and circumvent weaknesses, making profits and eliminating disadvantages, and trying to find out the potential for enterprises to tap the potential.

　 Six, the report is not timely.

Financial analysis is the most effective way for enterprise leaders to understand the financial situation of enterprises, as well as the financial personnel to participate in enterprise management and put forward rationalization proposals. The guiding value lies in its timeliness. The economic information of enterprises is changing rapidly, and the financial analysis that has changed over time will greatly reduce the role of enterprises in improving management. The reporting of financial analysis should be synchronized with accounting statements and institutionalized.

　　 Seven, professional taste is too strong.

Financial analysis is mainly to serve the improvement of the internal economic management of enterprises, the improvement of the quality of economic operation, and the means for leaders to become staff members and let the masses know their families. Therefore, financial analysis should minimize the professional taste, use fewer professional terms, use the public vocabulary more, and try to avoid being affectation and incomprehensible; be straightforward, concise, and easy to understand.