Effective For Financial Statements Analysis Application And Design Of Financial Ratios

With the remarkable increasing of economic, the ways of the investing and financing are concerned by more and more people, therefore, how to choose a good listed company to invest is a key factor of successful investment. However, the financial analysis theory based on the financial information need to be inproved, especially for the personal investor.In this dissertation, the author focused on the theories, methods and application of financial factors based on the financial reports. Based on the aforementioned study, a financial report analysis system was developed whichi is based on the financial factor analysis. The main work and novel results of this thesis are as follows:1. Via perused many references, author studied a lot of evaluating methods based on the company- performance proposed by scholars in the world, and then, a financial report analysis method named financial factor analysis was proposed, which can reflect the shareholders'profitability effectively;2. From about forty conventional financial factors, four factors were selected by used of statistical analyses methods such as One-way ANOVA and Tukey method, etc., the four factors named profit per share, total profit rate to assets, total expansion rate to assets, and cash flow per share, which can reflect the rights and interests of stockholders;3. The methods of the four factors'calculation and application were proposed in detail, the chemical industry and the auto industry sectors were picked out. All of the listed companies of the sectors are classified according to goodness of their business from the point of view of investors, and the four factors should demonstrate good values if the company is financially reliable and well developed.4. Combined with the aforementioned methods, the financial report analysis system was developed using advanced software developing techniques such Object Oriented (OO) technique, Unified Model Language (UML), etc., which is a useful analysis tools for personal investors to choose a good listed companies.