| All enterprises can not ignore financial statements,which is the enterprise 'development barometer. Through the interpretation of the financial statements of the data, we can grasp the general environment for enterprise development. it is very good for our research. As a financial professional students, financial management is one of the core courses. based on the research and study, I grasp some methods of enterprise financial data.This paper mainly is concerned on what is the financial data analysis? The research focus on the result why the same target companys sometimes produce so big differences, which is the key part of this study, this part of writing, under the guidance of teachers, I had some personal opinions. at the conclusion part I also listed company financial fraud and propose some ideas and opinions.The paper is divided into six partsChapter one:introduction:research objects and research purposesThe financial value of listed companies are key to investors, but the important role of the target company with the same investors may have many differences,even contrary investment advice, this research target is to figure out the reason for the difference between the aims to identify and financial analysis results of authenticity, and adopt the correct investment advice, ensuring the safety and profitable investment.Chapter two:basic knowledge of enterprise financial statementsFinancial analysis is an important reference for investors, and datas of various financial index based on the financial can not be moitted, the authenticity of the results of all kinds of financial indicators must have a deep understanding to the reason why it is cause and the meaning it represents,this chapter is on a cash flow statement, balance sheet and income statement of financial indicators involved in the system.Chapter three:listed company financial statement analysis theory Make a summary of analysis method, in the second chapter based on some basic knowledge and understanding, we learned some key factors reflecting the financial position of the enterprise, but this is a basic work in practical application, investors will encounter some problemsChapter four:analysis of the reason for the differences of listed companiesThe financial data extraction, combining with research and the selection of the listed companies that lumbar analysis. this part is the key point of my paper, after my thinking and summarized, the listed company financial analysis is an important reason of the differences between the listed company financial data extraction and processing, the method of data processing are the main differences between the financial statements and subjects:the business of assets and profits and losses, the current market, the deferred income tax assets impairment, excess cash, joint venture enterprises, construction engineering, other receivables, pay (operating).Chapter five:on the analysis of financial traps and several SuggestionsThe biggest source of false accounts receivable "and" other receivable.2 "accounts receivable" connected "prepared money ".3 the largest reserve holes of investment in fixed assets.4 the elusive of "other business profits".5, debt repayment abilityThapter six:conclusionThrough the study of central problem,i get the following conclusions:the financial statements are the basis of financial analysis.2, the differences of the investment philosophy of each company are not identical, even for the same target company, because financial analysis method and selection of the data processing method is different, its financial analysis results will vary greatly.3, because of information asymmetry, the imperfect market mechanism for listed companies in China, the financial data of reliability sometimes seriously influence financial analysis results, we have to learn all the time and put the theory into practice in order to avoid financial traps. |
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