| The financial statements consolidated reflect a company’s operating results and financial condition. Based on a company’s financial statements, financial statements analysis is widely usedto analyze thecompany’s financial information, by a variety of financial analysis methods to grasp the company’s business situation. With the information of financial statements analysis, the investors, regulators and managers can better understand the company solvency, profitability, operational capacity. Moreover, the financial statements analysis contributes to the financial planning and financial control for the user. Based on domestic and international aspects of the company’s financial analysis combing theory, this paper first use the balance sheet information disclosure, income statement, cash flow statement and other relevant information to make a deep analysis on the company’s profitability, solvency, operation and development capacity, etc. Besides, comprehensive analysis is to construct a unified analytical framework from different latitudes in this paper. To put the analytical framework into practice, this paper makes a financial analysis of the Tongrentang as a case study. Finally, five aspects of the traditional financial reporting system have been improved to analyze company’s operating capability. This paper can make significance guidance for the in-deep analysis for a company from the methodological level and technical level. |
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