Analysis Of The Problems In Current Financial Analysis

1. The understanding of the role of financial analysis is not enough, and the purpose of the analysis is not clear.

At present, the leadership of some enterprises in our country only attaches importance to production management and marketing management, neglects financial management, or pays attention only to the growth and change of sales and profits, but does not really regard financial management and analysis as an important means of enterprise management. It does not realize that financial analysis is an important way of enterprise management and management, and is not good at strengthening enterprises through financial analysis.

This has affected the development of financial analysis and its function.

On the purpose of financial analysis, it is often not to strengthen enterprise management and improve management level, but to emphasize meeting the needs of leaders or meeting the requirements of higher authorities.

2, the understanding of financial analysis itself is too one-sided.

That is to say, financial analysis is only a part of financial management, and it is only a matter of calculating and processing several financial data or providing indicators to leaders.

In fact, financial analysis runs through the whole process of financial management, and financial analysis is not only a matter of the financial department, but a comprehensive systematic project. It should be analyzed by the financial department and various departments of the enterprise's production and operation.

1, financial analysts rely on limited information, which makes financial analysis lose a reliable basis.

In practical work, for various reasons, accounting information at the core of accounting statements is often artificially packaged, including accounting staff's amendment of accounting statements without violating accounting regulations, and some false information provided by enterprises for their own interests ignoring accounting regulations. The analysis results based on this result are largely inconsistent with objective reality, thus making financial analysis meaningless.

2, the financial analysis process is too one-sided, the object of analysis is too narrow, and tends to go from one extreme to the other extreme.

The main findings are as follows: (1) emphasizing objective analysis and neglecting subjective analysis; (2) emphasizing the effectiveness analysis and neglecting the analysis of lessons; (3) emphasizing the post analysis and making slight predictions; (4) analyzing the profit and loss and neglecting the capital analysis; (5) emphasizing regular analysis and neglecting thematic analysis; (6) paying attention to the total assets and neglecting the quality of assets in the analysis; (7) paying attention to the surface analysis of profitability and ignoring the latent deficit analysis that has been formed for a long time.

3, the construction of financial indicators lacks inherent logic.

The construction of financial ratios should attach importance to the logical relationship between molecules and denominator.

But at present, financial analysts do not attach much importance to the logical relationship in financial analysis. They do not combine the characteristics of their production and operation to construct financial indicators that conform to the actual situation of the enterprise, resulting in some analysis results which can not reflect the actual situation of the enterprise at all.

4, financial analysis is not deep into reality and is in a state of formula and superficiality.

Some enterprises' financial analysis has not penetrated into all business activities of financial revenue and expenditure and financial results, but only talked about figures in numbers, so that financial analysis has become tabular and digital explanations. Although some people have raised some problems and improved measures, they have not been closely integrated with practical work.

Therefore, this analysis is difficult to play a guiding role in the actual business activities.

5, face to face, primary and secondary regardless of the main contradiction.

There are many items in the financial analysis report, many of which can be analyzed. But on the basis of comprehensive observation and thorough understanding, we should focus on the main problems in the operation period, and we should not write everything in detail, but we can not write any questions.

The information provided by financial analysis is trivial and messy, and the decision making measures of enterprises are difficult to grasp the key and achieve the right thing.