What are the subjects of financial statement analysis?

The main body of financial statement analysis includes:

1.Creditor.

A creditor is a person who lends money to a business and receives a promise to repay the business. Creditors are concerned about whether the business has the ability to repay its debts. Creditors can be divided into short-term creditors and long-term creditors.

2.Investor.

Investors refer to the equity investors of the company, i.e., ordinary shareholders. Common shareholders invest in a company with the intention of expanding their wealth. They are concerned about solvency, profitability and investment risk.

3.Managers.

A manager is a group of individuals who are hired by the owner to manage the company's assets and liabilities, sometimes referred to as a "management authority." Managers care about the company's financial health, profitability, and ability to continue to grow.

4.**Organisational Stakeholders.

Institutions are also users of the company's financial statements, including tax authorities, management departments of state-owned enterprises, management agencies, accounting regulators, and social security departments. They use the financial statements to fulfil their oversight duties.

5.Others.

The main body of financial analysis is generally divided into: financial analysis conducted by investors, creditors, corporate executives, and state regulatory authorities. The subject of the analysis is different.

The objectives of financial analysis are different, in short: the investment subjects will be analyzed and assessed according to their own needs and indicators related to their own economic interests: 1. Investors:

Investors are the owners of enterprises, and in addition to the solvency of enterprises, they should also care about the asset management and use of enterprises, the profitability of enterprises, and the long-term development trend of enterprises. 2. Creditors: creditors are concerned about whether the enterprise can pay the interest on time and repay the principal on the maturity date of the creditor's rights, if the enterprise can pay the interest on time and return the principal on the maturity date of the debt slag right, the creditor generally does not care about other aspects of the enterprise, so the creditor is concerned about whether the enterprise can realize the assets in time and the ability to repay.

3. Business management personnel: financial analysis is a very useful tool for business managers, using financial analysis, managers can understand the problems and deficiencies reflected in the production and operation process, as well as the system that needs to be perfected by managers. The purpose of financial analysis by managers:

It is to make accurate and quiet judgments on the financial status and operating results of the enterprise, and to improve the maximization of corporate profits. 4. National macro-control and regulatory departments. On the one hand, the state, as the owner of a state-owned enterprise, should understand the production and operation of the enterprise, that is, as an investor, it should conduct a financial analysis of the enterprise; On the other hand, as a national macro-management agency, it is also necessary to conduct financial analysis of enterprises to understand the development direction of the national economy, and to examine whether enterprises operate legally and whether enterprises pay taxes in accordance with the law.

This spring grinding should be based on the specific purpose of the lead bucket, select the appropriate indicators for analysis.

It generally includes the following excitations.

Financial statement analysis is the processing, analysis, and comparison of the data provided by the financial statements of enterprises

The main object of analysis is the basic activities of the enterprise, and the analysis of financial statements can obtain information that meets the analysis purpose of the users of the statements, understand the characteristics of the enterprise's activities, evaluate its performance, and find its problems.

1. Short-term solvency analysis.

Short-term solvency refers to the company's ability to pay current liabilities with current assets, which is also known as the ability to pay. It mainly depends on the relationship between the ratio of current assets to current liabilities, as well as the liquidity of current assets.

2. Long-term solvency analysis.

Long-term solvency refers to the company's ability to repay the principal of the debt and pay the interest on the debt, which is also known as financial ability. It has to do with both the capital structure and the profitability of the company.

3. Analysis of asset utilization efficiency.

Asset utilization efficiency refers to the ability of a company's unit assets to generate operating income. It mainly depends on the ratio of income to assets. The efficiency of the use of assets affects both solvency and profitability.

4. Profitability analysis.

Profitability refers to the ability to use an asset to make a profit. It mainly depends on the ratio of profit to the asset or sales revenue from which the profit is obtained.

5. Return on investment analysis.

The return on investment analysis evaluates the profitability of a company from the perspective of shareholders. The level of return on investment of shareholders depends not only on the profitability of assets, but also on the capital structure.

6. Cash flow analysis.

Cash flow is the ultimate driver of a company's value, and shareholders' expectations of future cash flows are the basis for determining shareholder value. Through the analysis of cash flow position, it is possible to understand the extent to which a business (production, operation, investment or financing) generates or consumes cash, and to make a judgment on the quality of profits.

Financial statement analysis is always purpose-oriented. Each analyst collects a variety of information relevant to a particular purpose, organizes it appropriately to show the relevant links between the various information, and then interprets its results to achieve the specific purpose.

The financial analysis report is a written report formed by the enterprise based on the accounting statements, financial analysis tables, business activities and financial activities to provide rich and important information and their internal connections, using certain scientific analysis methods, and carrying out the necessary scientific research on the business characteristics of the enterprise.

Look at the size of the enterprise, small companies are generally divided into: 1, the overall business analysis, 2, sales analysis (income, cost, gross profit, collection, etc.), 3, the period of cost analysis, 4, existing problems and improvement measures.

Analyze the solvency of the enterprise (i.e. whether it can repay the bank's money); profitability (the ability to generate revenue); Operational capacity (efficiency of inventory turnover, etc.).

As an important decision-making tool for enterprises, financial statement analysis involves many contents and aspects. This article will introduce this issue in detail, mainly including the following aspects.

1. Balance sheet analysis.

A balance sheet can reflect the actual financial position of a business, with detailed records of assets, liabilities, and owners' equity.

In the analysis of financial statements, the specific analysis of the balance sheet includes: total asset size, asset structure, ratio of current assets to non-current assets, ratio of long-term and short-term liabilities, ratio of owners' equity, etc.

2. Income statement analysis.

The income statement records the income and expenses of the enterprise in a certain period, and can show the performance of the enterprise in terms of sales and operations. In the analysis of financial statements, the specific analysis of the income statement includes: the scale of total revenue and total costs, the marginal margin, the net profit margin, the relationship between operating costs and profit margins, and the relationship between operating income and net profit.

3. Analysis of cash flow statement.

The cash flow statement reflects the cash flow of an enterprise in a certain period, including cash inflows and outflows from operating activities, investment activities and financing activities. In the analysis of financial statements, the specific analysis of the cash flow statement includes: the scale of cash flow, cash flow from operating activities, cash flow from investment activities, cash flow from financing activities, cash flow Liang Mengxiang, etc.

Fourth, ratio analysis.

Ratio analysis is one of the important methods of financial statement analysis, mainly through the calculation and comparison of various ratios to reflect the operation and financial status of enterprises. Commonly used ratios include: current ratio, quick ratio, debt ratio, operating profit margin, net profit margin, accounts receivable turnover ratio, inventory turnover ratio, etc.

The above is the main content of financial statement analysis, which is a comprehensive analysis and evaluation of enterprises. Through the analysis of financial statements, enterprises can understand their own operating conditions and financial status, and at the same time, they can also understand the situation of competitors, so as to provide important support and help for formulating more scientific strategies and decisions.

The main body of financial statement analysis includes equity investors, creditors, managers, ** institutions and other persons with interests in the enterprise.

The financial statements are presented below:

Financial statements are accounting statements that reflect the capital and profit status of an enterprise or budget unit in a certain period. The types, formats, and reporting requirements of China's financial statements are all stipulated by the unified accounting system, which requires enterprises to compile and report on a regular basis.

At the end of the reporting period, state-owned industrial enterprises shall prepare and report the fund balance sheet, the special ** and special state appropriation table, the capital statement of infrastructure loans and special loans, as well as the profit statement and the profit statement of product sales. State-owned commercial enterprises are required to submit a balance sheet of funds, a statement of operating conditions, and a statement of special funds.

Financial statements include a balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of the financial report and do not include information included in the financial report or annual report, such as directors' reports, management analysis and financial fact sheets.

Accounting statements should be submitted to the owners, creditors, relevant parties, local financial and taxation authorities, depositary banks, and competent departments on a regular basis. The accounting statements of a limited liability company shall be distributed to each investment unit.

The accounting statements of the shares should also be placed in the company's office premises before the shareholders' meeting 20 days ago, for shareholders to consult, the public company should be announced in accordance with the relevant provisions of the Ministry of Finance, and the monthly statement should be submitted within six days after the end of the month; The annual financial statements shall be submitted within four months after the end of the year.

The annual accounting statements submitted by the enterprise shall be prepared by the administrative leaders of the enterprise and the financial statements shall be prepared on the basis of the account books and records that are fully registered and checked and correct, so that the figures are true, the calculations are accurate, the contents are complete, and the reports are submitted in a timely manner. Financial statements are usually audited by a certified public accountant.