财务分析报告内容及要求

第一篇：财务分析报告内容及要求

财务分析报告内容及要求

（一）公司简介及行业背景

在本部分需要对公司基本情况、行业背景及公司在行业中所处地位进行介绍。

（二）财务报告分析

本部分需要对所选公司的资产负债表、利润表、现金流量表进行单独分析。

1、资产负债表分析

要求对资产质量和资本结构质量进行分别分析。两部分里均要求进行水平分析和垂直分析，并对其中的具体构成项目进行分项分析。

其中：水平分析中要求计算两年数据变动额和变动率；垂直分析中要求计算各构成项目占总资产（或权益）的比重。

2、利润表分析

要求进行水平分析和垂直分析，并对表中的具体项目进行分项分析。

其中：水平分析中要求计算两年数据变动额和变动率；垂直分析中要求计算各构成项目占营业收入的比重（每股收益及之后项目无需计算）。

3、现金流量表分析

要求分析现金净流量构成、现金流入量构成（包含现金总流入构成、现金流入内部构成）、现金流出构成（包含现金总流出构成、现金流出内部构成）。

其中：现金净流量分析要求分析三种活动现金净流量对现金及现金等价物净增加额的影响程度；

现金流入（出）量构成分析中：现金总流入（出）构成分析要求计算三种活动的现金流入（出）占现金流入（出）总量的比重；现金流入（出）内部构成分析中要求分别计算每种活动中现金流入（出）的具体项目占该种活动现金流入（出）总量的比重。

（三）财务指标分析

本部分要求计算分析偿债能力、盈利能力、营运（资产运营）能力、发展能力四个方面，每个指标分析均要图表结合，并说明变动原因。

其中：

偿债能力要求计算分析短期偿债能力和长期偿债能力，短期偿债能力指标至少要包含流动比率、速动比率、现金比率及现金流量比率；长期偿债能力指标至少必须包含资产负债率、产权比率、利息保障倍数。

盈利能力要求计算资产息税前利润率、股东权益报酬率、每股收益、销售毛利率、销售净利率、销售现金比率、核心利润率、经营性资产报酬率、投资性资产报酬率。

营运能力要求计算存货周转率、应收账款周转率、流动资产周转率、固定资产周转率、总资产周转率。

发展能力要求计算销售增长率、资产增长率、股权资本增长率、利润增长率。

（四）分析结论

要求对前述分析内容进行总结，对公司存在问题及优势进行总体评价。模板：（仅供参考，具体内容按前述要求列）

目录

第一章 公司与行业背景分析 ························································· 1

1.1公司基本情况 ······························································································· 1

1.1.1公司介绍 ································································································ 1

1.1.2 公司战略分析 ························································································· 1

1.2 通讯行业分析 ······························································································· 5

1.2.1固定通讯设备分析 ··················································································· 5

1.2.2 移动通信设备分析··················································································· 5

1.2.3光通信分析 ····························································································· 5

1.2.4 数据通信分析 ························································································· 6

第二章 财务比率分析 ····························································································· 7

2.1偿债能力分析 ······························································································· 7

2.1.1流动比率 ··································································································· 7

2.1.2速动比率 ··································································································· 7

2.1.3资产负债率分析 ························································································· 8

2.2营运能力分析 ······························································································· 9

2.2.1存货周转率 ································································································ 9

2.2.2应收账款周转率 ························································································· 9

2.2.3 流动资产周转率 ······················································································· 10

2.2.4 总资产周转率 ·························································································· 11

2.3盈利能力分析 ····························································································· 11

2.3.1销售净利率 ······························································································ 11

2.3.2资产净利率 ······························································································ 12

2.3.3权益净利率 ······························································································ 12

2.3.4 每股收益 ································································································· 13

2.4发展能力 ···································································································· 14

2.4.1营业总收入增长率 ···················································································· 14

2.4.2利润总额增长率 ······················································································· 14

2.4.3总资产增长率··························································································· 15

第三章 财务报表分析 ··························································································· 16

3.1 资产负债表分析 ························································································· 16

3.1.1资产分析 ································································································· 16

3.1.2总权益变动分析 ······················································································· 19

3.2利润表分析 ································································································· 22

3.2.1 营业收入 ································································································· 22

3.2.2营业成本 ································································································· 22

3.2.3净利润····································································································· 23

3.2.4公司利润构成、期间费用及所得税····························································· 23

3.2.5利润总额 ································································································· 25

3.3现金流量表分析 ·························································································· 25

4.3.1经营活动产生的现金流量 ·········································································· 25

4.3.2投资活动中产生的现金流量······································································· 30

4.3.3筹资活动产生的现金流量 ·········································································· 30

第四章 总结 ··········································································································· 32

4.1 问题 ·········································································································· 32

4.1.1企业财务风险大 ······················································································· 32

4.1.2企业营运能力低 ······················································································· 32

4.1.3公司资产利用效益低················································································· 32

4.1.4公司发展能力差 ······················································································· 32

4.1.5公司出现巨额亏损 ···················································································· 32

4.2建议 ·········································································································· 33

4.2.1控制人员成本··························································································· 33

第二篇：《财务分析》报告要求

《财务分析》报告要求

一、论文内容要求

论文分为5个部分，具体要求依次如下：

第一部分：公司概况。主要介绍公司的全称、注册资本、上市时间、发行股数量等信息，要求尽量准确全面。

第二部分：能力分析。每位同学必须对该公司3年（2010~2012）的合并财务报表进行偿债能力分析，每年至少选择6个分析指标（长期、短期至少各3．．

个）。另外还需要对企业的营运能力、盈利能力进行分析，每年每种能力分析至少选择3-5个分析指标。对所得结果进行纵向比较，总结企业这3年的财务状况有何变化，试分析其发生的原因，并说明企业的财务状况如何。

第三部分：杜邦分析。每位同学必须对该公司2011、2012年的财务报表进行杜邦分析（画出杜邦分析图），通过纵向比较，分析各指标之间的差异，并找出差异存在的原因。

第四部分：总结。通过前面的分析，总结该公司近3年的财务状况，说明该公司财务上存在的优势，找到所存在的问题，并提出解决方法。

第五部分：公司2012合并财务报表，主要包括资产负债表、利润表、现金流量表。

二、写作要求

要求“封面”填写好个人信息后用A4纸打印。公司2012年的财务报表也用A4纸打印。A4纸手写，并统一左侧装订。．．

第三篇：财务分析报告要求及封皮

证券代码：000554证券简称：泰山石油

中国石化泰山石油

有限公司

财务分析报告

班级名称：

团队成员姓名：

时间：二零一二年 月

目录一、二、三、四、财务效率的分析

五、主要成绩和重大事项说明

六、公司分析期存在的主要问题

七、提出改进措施及建议公司的基本情况 行业经营的基本情况 财务报告的分析

要求

1、每一小组交一份打印好的财务分析报告（财务分析报告封皮目录如上，在正文部分正反面打印），系上存档，电子版的交给学习委员，每班学习委员把提交的电子版财务分析报告建立一个压缩包发送至106773357@qq.com

财务分析报告要求：

（1）班级各组之间选择不同的上市公司作为研究对象（同行比较部分写作可有重复）

（2）财务分析报告的内容按照目录的要求完成写作，可参考教材对ZTE公司的财务报告分析及财务效率分析等的分析过程书写。

2、每名同学完成一份课程实习报告

课程实习报告要求：

（1）各小组选择分析对象xx上市公司后小组组长要进行任

务分配，各自重点负责财务分析报告的哪部分工作，参与哪部分工作。在实习报告中要重点介绍自己负责的该上市公司财务分析的那部分工作（指出研究方法、研究内容、研究过程及研究结果），还可介绍参与工作，由于已经进行财务分析报告的任务分配，课程实习报告的内容主体部分不能重复，如发现实习报告雷同，视为不合格。

（2）财务分析课程实习时间写2012—2013第一学年9-10周2012年11月5日—11日

（3）实习目的等在PPT课件里

（4）实习地点写江北1214

第四篇：《财务分析》课程分析报告撰写要求

《财务分析》课程分析报告撰写要求

一、实质要求：

以小组为单位提交小组财务分析报告。

分析报告字数不得少于15000字，分析时间不得少于2年，分析报告时间截止2013。每一小组分析报告按照指定公司和内容撰写，报表种类、比率种类及分析方法不限，要求尽可能全面、综合。分析报告于第17周最后一周上课时提交。

二、形式要求：

1、分析报告要求用A4纸打印，正文部分要求有中英文报告标题、摘要及关键词、脚注、图表、参考文献等内容，具体格式要求参照附件本科毕业论文参考格式样本批注中注明的要求。

2、封面：

封面上面须注明分析报告名称（黑体，一号，居中），下面依小组成员学号顺序依次注明班级、学号、姓名（黑体，三号，居中），具体参照附件封面样本。

3、小组分工情况说明：

在参考文献结束之后需要在报告最后单独附页说明小组内部的具体分工情况。

第五篇：调查分析报告内容与要求

调查分析报告的内容与要求

规范的书面调查报告有一个基本的格式，即包括如下几个部分：标题页、目录、摘要、正文和附录。调查报告正文部分包括引言、调查说明、调查结果与分析、结论与建议、局限性五大部分。

一、引言

主要包括：（1）调查背景；（2）调查目的；

二、调查说明——调查的基本情况

主要包括：（1）调查对象；（2）调查时间；（3）调查区域；

（4）调查数量（说明问卷的发放、回收、有效份数、回收有效率等）；

（5）抽样方法；（6）样本结构。

三、调查结果与分析——报告正文中最主要的部分

主要包括：（1）结构分组结果与分析；（2）类型分组结果与分析；

（3）关联性分组结果与分析。

要求：（1）按逻辑顺序、分层叙述，每层包括导入语、图表、结果与分析；

（2）图表要统一编号，加标题。

表格编号：如表

1、表

2、┄，置于表格上方；

图形编号：如图

1、图

2、┄，置于图形下方。

四、结论与建议——报告正文中最实质的部分

要求：（1）分点叙述、简明扼要、辅以必要的论证；

（2）结论合理、符合逻辑；

（3）建议合理、实用可行。

五、局限性——正确评价调查成果的基础

主要包括：（1）问卷设置的合理性评价；（2）调查中遇到的困难以及处理办法。

六、附录——集中所有的参考资料

主要包括：（1）调查问卷；（2）汇总数据表；（3）参考文献；

（4）细节性的背景材料；（5）专业化的工作报告。