A Study On The Financial Analasis Of Nanning Sugar Refinery Co., Ltd.

The accounting statement of an organization is a financial report which is based on the sorting out of the daily accounting data and which is used to account for the financial result in a certain period of time and the financial position on a particular date. It can generalize the organization's economic activities and results in a certain period. However, as an accounting statement must strictly conform to the special structure and format, its information cannot be directly interpreted by its users , and only professionals can clearly state its hidden meaning. Therefore, in order to obtain valuable information from the financial statement, we must give it an effective analysis.Financial analysis is based on the data in the accounting statement, which uses a series of professional analysis techniques and methods to analyze and assess an organization's past and present liquidity, profitability, operating ability and growing potential. Through financial analysis, problems in the operation and management can be identified, which will provide reference for the organization management decision.Nanning Sugar Refinery Co., Ltd. As the subject, the paper analyzes its management success and financial position based on its financial statement for the recent five years and tries to locate the problems and provide suggestions for improvement. The paper has three chapters. Chapter one is the introduction which deals with the background, significance, content, goals and the focus, difficulties approaches and methods of the study. Chapter two is the general account of the principle of finance which mainly focuses on the relevant theories of financial analysis, including the definition of financial analysis, its goals and aims, its significance and function, its content and approaches and methods. Chapter three is the financial analysis for Nanning Sugar Refinery Co., Ltd, which is the key part of the paper. Contrastive analysis, tendency analysis, ratio analysis and Dupon analysis are used to analyze and assess the corporation's financial position. Problems are identified and valuable suggestions are provided.