| Reflect on the role of the financial statements, for the whole enterprise financial position, operating results and cash flow of the comprehensive reflection. Financial statements, however, is only some simple data list, read cannot be directly from intuitive enterprise operating conditions and operating results, shall be assisted by enterprise financial indicators and related data, comparative analysis, in order to see the financial position of the enterprise. Because of this, so financial statement analysis for any enterprise, is of crucial importance.Completes the enterprise's financial statement analysis, benefit to the enterprise's own development. Enterprise financial position, operating results and cash flow situation is not a simple data will be able to sort out, must through the analysis of precision, to avoid the risk of enterprise development may occur in the future. Through financial statement analysis, also can to enterprise's budget, performance evaluation, and to establish a reasonable incentive mechanism to provide certain help.In recent years, our country enterprise investment subject toward diversified development, this is because our country the establishment of modern enterprise system and constantly improve, detailed financial analysis of enterprises has become the enterprise management, enterprise investors and regulators details about the company's financial position and operating results of important ways. To fully grasp the solvency of the enterprise, operations, profitability and development ability, can be done by financial analysis. In addition, financial analysis can also help us understand the meaning of the data accurately, thus for enterprise management, investors and other related personnel to provide data support for financial decision-making. Through to the enterprise financial analysis, we can also identify and evaluate the operation of accounting standards in the whole enterprise, whether to conform to the requirements of the authenticity of accounting information and so on.Different users of financial statements for the enterprise's financial statement analysis is also have different priorities, both different focus, there is also a common requirement. In general, financial statement analysis basically has the following three aspects:the basic content:1, analyze the enterprise's solvency and the owners of the rights and interests of the structure, evaluate the benefits of enterprise for debt capital.2, analysis their own level of the ability of operating, and of its own distribution and various assets turnover.3, analyze the completion of the profitability and corporate profits for enterprise and adjacent annual earnings changes.Is mutual relationship between the three aspects of content, the relationship between complement each other, through the analysis of these three aspects, reflecting, not only can be in various aspects of the comprehensive enterprise management in the process of its financial position, operating results and cash flow situation, but also can largely meet the report users' different needs of enterprise accounting information.In the three aspects of basic content, the enterprise's solvency is the assurance of enterprise financial goals, the enterprise operation ability is the foundation of the enterprise financial goals, enterprise profitability is outcome of combined action of solvency and operation capacity, and the former two have played an important role to enhance and promote.The current form of the whole of China's market economy development, Chinese enterprises must establish a set of feasible and efficient financial analysis system, it is crucial to the development of enterprises. This article, therefore, decided to in Qingdao H electric appliance co., LTD., for example research, and on the basis of investigation and through detailed analysis, calculation, help Qingdao H electric appliance co., LTD. Set up a complete financial analysis system. From the aspect of the analysis of the financial statements and dupont analysis. This article mainly aims at is the Qingdao H electric appliance co., LTD from 2003 to 2005 between the relevant financial data, to conduct a comprehensive analysis and study. The electrical co., LTD. Qingdao H in financial analysis revealed the unreasonable phenomenon of financial risk, profitability, puts forward a set of more mature and complete financial advice.This article USES a variety of financial analysis indexes and methods, and use the picture and text, charts, a combination of multi-level and multi-angle constructed a complete set of financial analysis system. Although this paper is analysis of Qingdao H electric appliance co., LTD., through this article, however, can also be for the same type of the financial situation analysis of the enterprise as a valuable reference. |
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