What Is Financial Analysis and Reporting?

The financial analysis report is based on the rich and important information provided by the accounting statements, financial analysis tables, business activities and financial activities, and its internal connections. It uses certain scientific analysis methods to analyze the company's operating characteristics, profit realization and distribution. Changes in the increase and decrease of funds and the use of turnover, tax payment, changes in the profit, loss, and damage of inventories, fixed assets and other major property materials, and the objective of making significant impact on the financial status of the current or next period , Comprehensive and systematic analysis and evaluation, and written reports formed by necessary scientific predictions.

Financial analysis report

Right!

The financial analysis report is based on the rich and important information provided by the accounting statements, financial analysis tables, business activities and financial activities, and its internal connections. It uses certain scientific analysis methods to analyze the company's operating characteristics, profit realization and distribution. Changes in the increase and decrease of funds and the use of turnover, tax payment, changes in the profit, loss, and damage of inventories, fixed assets and other major property materials, and the objective of making significant impact on the financial status of the current or next period , Comprehensive and systematic analysis and evaluation, and written reports formed by necessary scientific predictions.

Chinese name

Financial analysis report

Nature

Written report

Object

enterprise

research content

Business characteristics and profit realization

(1) Financial analysis reports can be divided into comprehensive analysis reports, special analysis reports and brief analysis reports according to their content and scope.

1.

Part I Executive Summary

That is to summarize the overall situation of the company, so that the recipients of financial reports have a general understanding of the financial analysis.

Part two

It is an introduction to the company's operation and financial status. This section requires that the text be properly expressed and the data cited accurate. When explaining economic indicators, absolute numbers, comparison numbers, and composite index numbers can be used appropriately. Particular attention should be paid to the current focus of the company's operations, and important issues should be reflected separately. The focus of the company's work in different stages and months is different, and the focus of financial analysis is also different. If the company is putting into production a new product,

The title is the most refined summary of the financial analysis report. It should not only accurately reflect the theme of the analysis report, but also be concise and eye-catching. Because the contents of financial analysis reports are different, there is no uniform standard and fixed model for the title, and it should be based on the specific analysis content. Such as "A brief month

After collecting and collating the data and determining the title of the analysis report, you can enter the stage of preparing the financial analysis report according to the needs of business management. The first task at this stage is the drafting of the report. The drafting of the report should focus on the title and structure of the report. In particular, the special analysis report should thoroughly analyze the problem and truly analyze the problem and solve the problem. For the drafting of the comprehensive analysis report, it is best to first prepare an outline for the preparation of the report, and then based on the outline framework, select the appropriate analysis method and draft the comprehensive analysis report based on the collected data.

The first draft of the financial analysis report can be submitted to the supervisors for review, and the leaders' opinions and suggestions can be solicited, and then iteratively refined and updated continuously to enrich the new content and reflect the financial analysis report prepared. Until the end, the characteristics were reviewed by the supervisor. The audited financial analysis report shall fill in the preparation unit and preparation date, and be affixed with the official seal of the unit.

Financial reports include not only the financial statements that the IASB should improve now, but also manager reports, government reports, corporate social responsibility reports, and so on.

More importantly, today's financial report is completed on paper just as it was 100 years ago. My grandfather is an auditor. He did his job entirely on paper. At this point, it seems that it is exactly the same as it was 100 years ago.

But I think today, with the development of network and technology, it is time for us to change this form. It would be great if the IASB could manage this change in form. Although it has been focusing on XBRL, its scope is still too narrow. Attempts should be made to allow younger generations of information users to obtain financial information via the Internet. Look at the children, they all communicate freely online. They don't have an address book, and they don't send greeting cards to London or Copenhagen-these are done online. And our financial report is only on paper. We must adjust and catch up. This is also one of the projects I carried out while working in Copenhagen. We must find a way to make financial reporting more vivid and meet the needs of the younger generation. This may require a different process. We are now used to the process suitable for A4 paper. But in the future, we need to think about a new and different process to suit our iPad, computer, and even mobile phones.