Financial Analysis Methods Commonly Adopted By Chinese Enterprises At Present

The comparative analysis method, as the name suggests, is to compare, analyze and inspect a group or a group of data or indicators that can be compared, so as to judge the actual operation of enterprises and the financial risks of enterprises at present.

Usually, when conducting comparative analysis, enterprises usually compare and analyze the current number and the number of plans, the number of the current period and the previous period, the enterprise data and industry data, the actual number of departments and the actual number of other departments.

Structural analysis refers to taking a certain financial index as a whole, taking the data of a component as a molecule and dividing it into the overall financial index, so as to calculate its structural ratio.

Through the analysis of the structural ratio, we can not only understand the proportion and structure of each factor, but also evaluate the structure and composition of each factor rationally, and find out the changing rules of each factor.

There are multiple factors that influence a data index. Factor analysis is to decompose a certain data index into many specific factors.

Then proceed from a certain factor in a certain order and replace it as a replacement variable.

In the replacement process, when other factors are not substituted variables, they are regarded as determining factors.

Through factor analysis, we can calculate which factors are affected by a data index and the degree of influence of each factor on the change of indicators.

(four) trend analysis method

On the basis of referring to the financial statements, the trend analysis method makes a comparative analysis of the ratios or indicators of two or more phases of continuous financial data in the table in the form of base comparison and chain comparison, so as to get information about the amount, direction and amplitude of the change and increase in the amount of changes, so as to reveal the changes and operation of the cash flow of enterprises. It is a trend change analysis method.