Based On The Strategy Of Financial Statement Analysis

As a kind of commercialese with which enterprises interact the outside world, the financial statements are playing an increasingly important role in economic life. However, the items in the financial statements have a high degree of generality and concentration. They can be transformed into useful decision information to accounting information users only by proper financial analysis. Therefore, the financial statement analysis are significant to scientific decision-making of enterprises.On the basis of introducing the general theory and methods of financial statements, this paper points out the current defect in the methods of financial statement analysis, and proposes a corresponding improvement scheme-on the basis of strategic financial statements analysis. After demonstrates the advantages of analysing corporate financial statements from the angle of strategy, this paper expounds the specific requirements of corporate strategy to financial statement analysis, constructs the model of financial statement analysis which are based on strategy. Finally, takes pharmaceutical leading enterprise-Chongqing Taiji Industry(Group)Co., Ltd.("Taiji Group" for short) as an example, using the constructed model of financial statement analysis, on the basis of strategic analysis, analyze the financial statements data of three quarters from2005to2011.These analysis including profitability, operational capacity, cash-generating capacity and progressive capacity., and predict the prospect of Taiji Group qualitatively.