Analysis Of Financial Statements Based On Strategic Perspective

Because of all the various trades and occupations affected by increasing openness and development of market economy,presents the intensifying competition,no prospective way of decision more and failed to work on leading the way for the further development of enterprises.Managers gradually found that strategy become the enterprises in the fierce market competition to obtain extremely advantageous position important magic weapon,the direction of strategic decision enterprise,enterprise strategy is the key factor of enterprise business success or failure.The survival and survival of a business depends on the proper strategy of the enterprise.The strategy is to comprehensively analyze the current external situation of the enterprise and combine the resource capabilities of the enterprise itself,which focuses on the long-term interests.Strategy is the real thing that includes strategic analysis,strategy formulation,strategy execution,etc.,and what we do every day is to implement the strategy of the organization or enterprise.One of the most important things that people focus on is strategic analysis and whether they are right or not,and that's the most important thing:what is the effect of strategy implementation?Is it consistent with the strategy originally developed?What is the reason for the discrepancy?The follow-up issues after the implementation of these strategies should be the focus of our attention.A good strategy can only serve the enterprise if it is properly implemented,or it can only be reduced to empty talk.We can compare the analysis results of the financial statements and the strategies formulated by the company to check whether the strategy has been implemented accordingly and how effective it is.This is because the financial statements of the company can comprehensively reflect the financial information of the company and the operating results,and timely reflect the company's operating changes;And carry out and implement company's strategy tend to affect the enterprise of various resources,such as:the assets of configuration and arrangement,affect the enterprise's business activities,the changes and the result is always through the accounting confirmation,measurement,and ultimately reflected through the company's financial statements.In this paper,on the basis of the previous scholars research summary analysis method and the corresponding improvement,break traditional will effectively combine strategic and financial analysis,financial statement analysis will follow strategy--strategic new ways of thinking for research.Using theoretical analysis and case analysis to analyze the implementation effect of the strategy,the paper selects Evergrande real estate group,an industry benchmark in real estate industry,to conduct empirical analysis.First through to the current real estate industry faced by the analysis of the macroeconomic environment and microeconomic environment,understand the Evergrande real estate group currently facing the external environment and industry status,thus further for its strategic analysis for more related data,then by using the modified financial caliber of Evergrande real estate group in 2014-2014,this three years of statements are in accordance with the comprehensive analysis of the balance sheet,income statement,the cash flow statement to check the financial statements reveal strategy,Moreover combining Evergrande collected on real estate group strategic information and step on the comprehensive analysis of the financial indicators reflected,comparing the strategic information to analyze the implementation of the strategy will be truthfully and the effect of strategy implementation.Furthermore,the reasons for the unfaithful implementation are analyzed,and the Suggestions to help management implement and optimize the implementation are put forward.To help is located in the real estate industry the first echelon has billions of scale of Evergrande real estate group to further improve enterprise management,optimize the financial situation,make its increasingly fierce in the development of the real estate industry can obtain more stable.Evergrande real estate group in this paper,the analysis of the financial statements,Evergrande business strategy of "cash is king" strategy and "high turnover" the strength of the heavens,strategy implementation reflects the financial indicators of performance does not meet the standards of the industry,the financing strategy of the"optimization of financing structure" and "expand the financing channels" execution effect is insufficient,the adjusted financial indicators show the relative business development,in-depth analysis of the real estate of the external legal policy and monetary economic environment change is bigger,and failed to timely internal flexible adjustment in strategy enforcement,It is pointed out that Evergrande real estate should follow the internal and external environment adjustment strategy and flexible strategy implementation.This paper from the analysis of financial statement analysis to help managers to understand the status of the strategy implementation,so that enterprise operators and managers in a timely manner the corresponding adjustment,eventually achieve the strategic goals of the enterprise.This has certain reference significance for the strategy formulation and implementation of enterprises in the same industry and even other industries.