Home >

How To Better Serve The Overall Situation Of State Assets Supervision

2014/5/20 22:23:00 22

??? 日本語 Fran?ais English 中文

Regulation Financial Analysis Financial Management

first, we must strive for support and cooperation in all aspects based on needs. Business operators, investors and regulators have different requirements for financial analysis. Before carrying out financial analysis work, they must analyze their needs based on their needs, find out who they are analyzing, why and analyze them, and avoid entering into the misunderstanding of "analysis for analysis". 
At the same time, financial analysis is a comprehensive work, involving funds management, asset management, production and operation, and even strategic planning, policy formulation and other departments. P Therefore, if we want to do well in financial analysis, we must get the support from leaders and cooperate with relevant parties. Otherwise, financial analysis is easy to get into the misunderstanding of "Finance on finance". 
 in addition, when conducting external financial analysis of enterprises, such as regulatory authorities or management consulting agencies, enterprises should be trusted and coordinated, in-depth investigation and research, and first-hand information on analysis as much as possible. 
 secondly, we must keep pace with the times and pay close attention to the changes and influences of the business environment. The business environment of the company includes the national macro economic environment and the competitors in the same industry. There are more and more uncertain and uncontrollable factors in the development process of enterprises, and the impact of changes in the operating environment is also growing. 
 enterprise financial analysts should broaden their horizons and keep pace with the times. In line with the characteristics of the industry and enterprises, pay close attention to the changes and influences of their business environment, so as to help adjust the business policies and financial arrangements in a timely manner and improve the ability to control the market. 
 Third, we must clear up our thinking and build a clear financial analysis report structure. It is the key to write a good financial analysis report and clear up the train of thought. The way of thinking determines the perspective of analysis, and determines the structure of the analysis report. The analysis reports with different coverage have different structures. 
 usually analyzing a regional enterprise as an object, it can start from the macro economic situation, the overall situation, the industry situation, and the situation of key enterprises from large to small. The financial analysis of an enterprise group can be carried out in several aspects, such as business performance, asset operation, capital flow and risk response. The vertical analysis can be carried out on the two levels of the group and the business sector. Horizontal analysis and longitudinal analysis can be combined properly. 
 generally speaking, the analysis of < a href= "http://www.91se91.com/news/index_c.asp > > < /a > should answer the question of" where the profits of enterprises come from, whether the main business is clear and how the main business grows "and so on. The analysis of assets operation should answer questions such as" the distribution of assets, a href= "http://www.91se91.com/news/index_c.asp" > turnover status < /a > reasonable, quality of assets "and so on; and the analysis of capital spanfer should answer the questions of" enterprise's source of funds, investment, debt repayment and financing ability "and so on. 
 Fourth, we should draw up a set of appropriate analysis and evaluation index system in combination with reality. The purposes of financial analysis are different, the standards of evaluation are different, and the indicators of analysis will also have different choices. Therefore, according to the actual needs of financial analysis, we should formulate and establish an appropriate analysis and evaluation index system. 
 here are a few points to note: first, we should break through the limitations of the traditional 3 accounting statements, increase the analysis of the supplementary reports on the quality of the assets, personnel and cost and so on, and increase the analysis of the extra important items such as land, brand, network, R & D, guarantee, litigation and so on. Two, combine the characteristics of the enterprises and the actual needs of the analysis, and select some important reference indicators for comparative analysis, such as the level of the state-owned enterprises, the level of Listed Companies in Shanghai and Shenzhen A shares, the level of industry, the competitors' situation, and so on. We should also be good at using various forms, illustrations and other forms of expression, highlighting the contents of the analysis so as to make the analysis conclusions more intuitive and striking. 
 fifth, dig for the story or essence behind financial data. There is a certain correlation between financial data, and there are some situations or reasons behind the financial data. Only by digging out the story or substance behind the financial data can we write the financial analysis report more vividly and avoid falling into the "data theoretic data" misunderstanding. 
 for example, through the < a href= "http://www.91se91.com/news/index_c.asp" > financial analysis < /a >, it is found that some enterprises' income has increased by a large margin, but it is restrained by the fast growth of cost and expenses, and the phenomenon of increasing profits of enterprises is not obvious. Some enterprises' profits have increased substantially, but they are mainly supported by non recurring gains and losses. The main business is unknown and the main business is not strong enough. 
 sixth, we must focus on the future and analyze and summarize it with the vision of development. The most difficult part of writing financial affairs is the summary and evaluation part of financial analysis. We should pay attention to the following points: first, the conclusion of financial analysis must be reasonable and highly generalized, and it should not be ignored or casually followed. Otherwise, it is easy to mislead the users of the report. Two, we should use the vision of development to make a summary and evaluation of financial analysis. We can try to think about several aspects such as the development state of enterprises, the quality of development, the risks and prospects for development. Three, the summary and evaluation of financial analysis should be combined with the medium and long-term development plan of enterprises, and analyze and predict the future development of enterprises in a global and long-term perspective.