Analysis Of Corporate Financial Strategy From The Perspective Of External Report Users

Financial statements as a language for communication with the outside world of business,the final accounting information carrier,with its peculiar way to describe the enterprise's operating results and financial condition and cash flow status,for enterprise operators,investors,creditors,and other information users are play a significant role,is the details about the company direct way of operating r esults and financial condition.However,the information in its table is highly concentrated and general,and it must be properly analyzed to translate it into useful and intuitive information for report users.Enterprise financial statements and financial strategy has the close relation,based on the financial statements of the enterprise's financial strategy research,aims to use financial statement analysis the financial strategy of enterprises,to explore the hidden by financial statement data of enterprise financial strategy.Enterprise financial strategy is for the long-term development of enterprises,to use effective enterprise capital flow to maintain and improve enterprise's long-term profitability and core competitiveness,is focused on planning and use of funds,so as to promote enterprise long-term,balanced and effective financial resources flow and configuration for measuring standard.Through the analysis of the enterprise annual financial statement of different data,can find its economic interests movements and defects,and combining with the appropriate financial strategy analysis method,comparative analysis of current situation of the development of enterprise and industry development trend,find the focus of corporate financial strategy in the future.On the one hand,it helps enterprises to improve their financial management and management to a certain extent.On the other hand can make the information users from multi-angle in-depth understanding of corporate financial strategy,including its formulation,implementation and performance,to further understand the situation of enterprises,full system to obtain additional information advantage,make more scientific and effective decision has important guiding role,is the so-called ingenious can win thousands of miles away.Tourism in China is in a stage of rapid expansion,coupled with the national cultural industry policy support and the construction of "area" strategy,tourism performing art as the performing industry and tourism industries combined with a more direct and produce benefit successful performance pattern once born then rise ceaselessly,in recent years,especially in rapidly in the high speed development,in the development of 20 years,after ten years of new tourism performing arts is more than a dozen times in the past ten years.As an organic integration of culture and tourism,tourism performance has broad market space.Would be acting a s the first Chinese performing arts shares,listed so far are the 7 sets of annual report,operating income and attributable to shareholders of listed companies net profit growth rate never fell below double digits,market value is over 30 billion,2017.I n the flood of entertainment,song city's performance is standing still and even growing,such an eye-catching performance must be inseparable from the company's strategic planning.In view of this,in this paper would be acting as an example,based on the perspective of corporate equity investors,for its annual financial report and auditing report released as analysis object,adopts the combination of qualitative analysis and quantitative analysis,by comparing the enterprise in recent period of the annual report disclosure of information,analysis of enterprise's financing strategy,investment strategy,dividend policy and the change of business direction and the financial risk,and then a comprehensive evaluation of enterprise financial strategy.The purpose of this paper is to explore how to understand the strategic planning of enterprises through the financial report information and overall development situation,insight into the future development trend,and analyze the operation of the problems and risks.