第一篇：财务分析的内容有哪些
财务分析的内容有哪些
（1）财务状况分析企业的财务状况是用资金进行反映的生产经营成果。
企业的资产、负债和所有者权益从不同方面反映企业的生产规模、资金周转情况和企业经营的稳定程度。分析企业的财务状况包括：分析其资本结构，资金使用效率和资产使用效率等。其中资金使用效率和资产使用效率分析构成该企业营运能力分析，它是财务状况分析的重点。常用指标：流动资产周转率、存
货周转率、企业应收账款周转率等。
（2）获利能力分析企业的获利能力是企业资金运动的直接目的与动力源泉，一般指企业从销售收入
中能获取利润多少的能力。
盈利能力可反映出该企业经营业绩的好坏，因此，企业的经营人员、投资者和债权人都非常重视和关心。获利能力分析常用指标：主营业务利润率、营业利润率、销售毛利率、销售净利率等。
（3）偿债能力分析偿债能力指借款人偿还债务的能力，可分为长期偿债能力和短期偿债能力。长期偿债能力指企业保证及时偿付一年或超过一年的一个营业周期以上到期债务的可靠程度。其指标有固定支出保障倍数、利息保障倍数、全部资本化比率和负债与EBITDA 比率等。短期偿债能力指企业支付一年或者超过一年的一个营业周期内到期债务的能力。其指标有现金比率、营运资金、速动比率、流 动
比率等。
（4）现金流量分析。
现金流量分析是通过现金流量比率分析对企业偿债能力、获利能力以及财务需求能力进行财务评价。常用指标有销售现金比率、现金债务比率、现金再投资比率和现金满足内部需要率等。
（5）投资报酬分析。
投资报酬指企业投入资本后所获得的回报。投资报酬分析常用的指标有资本金报酬率和股东权益报酬
率、总资产报酬率和净资产报酬率等。
（6）增长能力分析。
企业的成长性，是企业通过自身生产经营活动，不断扩大和积累而形成的发展潜能，其是投资者在选购股票进行长期投资时最为关注的问题。增长能力分析常用的指标有利润增长率、销售增长率、现金增长
率、净资产增长率和股利增长率等
第二篇：房地产公司年底财务主要分析的内容
对于三张主表：
1.资金结构构成分析：分析资金的结构合理性如否，根据所处企业的行业性质，采用绝对构成比例．
2.经营协调性分析：计算企业的营运资本、营运资金需求和现金支付能力来分析企业的企业的动态协调性。具体内容详见上贴。
3.偿债能力分析：通过相关财务指标计算分析企业的经营风险和财务风险，合理利用2个杠杆系数。
4.利润构成及盈利能力分析：从企业实现利润的稳定性角度通过经济效益指标编制分析性利润表。根据杜邦财务分析体系层层剥离，找出影响权益收益率的波动因素。
5.经营管理能力分析：A、从企业资产、负债和所有者权益变动角度分析；B、从企业生产经营活动协调性角度分析；C、从企业的经营决策能力角度综合评价。
6.发展能力分析：从企业的自我发展能力和筹资能力角度分析企业的发展状态。
7.投资项目经济可行性分析：在考虑实际因素情况下根据项目的立案和对比方案进行优劣可行如否分析。
8、现金流量表分析。具体（略），针对年报企业用。
9、效绩评价指标综合分析。针对熟练者应用。
对于其他附表：
1.成本分析：采用纵向和横向对比分析，分析企业的现状及影响其升降的原因。仅对工业企业适用。
2.三大费用分析：加强控制考核力度，提取建议。
3.具体材料利用率投放分析：
4.综合摊销贡献及盈亏临界点分析。
5.其他附表：根据具体情况编制。
第三篇：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
第四篇：财务分析第一次实验内容
财务分析第一次实验内容
1，搜集某上市公司介绍、财务状况说明书、公司重大事项公告以及公司主要事件披露信息，作为分析的定性信息；
计算财务比率指标，建立财务指标体系；
运用财务比率指标和杜邦财务体系等对公司财务状况进行分析评价，并对公司未来的经营管理工作提出相应改进策略；
第五篇：财务情况说明书的内容及其分析
财务情况说明书的内容及其分析
企业会计制度规定，财务情况说明书至少应对下列情况作出说明：企业生产经营的基本情况；利润实现和分配情况；资金增减和周转情况；对企业财务状况、经营成果和现金流量有重大影响的其他事项。
1．企业生产经营的基本情况。这部分内容可以不限于货币量度，用各种指标如产量、品种、质量、生产进度、产值、营业收入、营业成本、劳动生产率等来反映企业的生产经营情况，分析说明企业主营业务范围及经营情况；企业所处的行业以及在本行业中的地位，如按销售额排列的名次；企业员工的数量和专业素质情况；生产经营是否完成了预定计划，与以前会计相比，与同行业先进水平相比，与企业历史水平相比，经营中出现的问题与困难及解决方案；对企业业务有影响的知识产权的有关情况；经营环境的变化；新的业务发展计划，如生产经营的总目标及措施；开发、在建项目的预期进度；配套资金的筹措计划；需要披露的其他业务情况与事项。
2．利润实现和分配情况。这部分内容主要对利润表中所反映的本期实际数与上年同期实际数及本期计划数进行对比，以说明利润计划完成(或亏损的弥补)情况。并且，通过计算资本金利润率、销售利润率、成本费用利润率等指标来反映企业的盈利能力。企业还应反映资本公积金转增实收资本(或股本)的情况等等。如果在本内没有发生利润分配情况或资本公积金转增实收资本情况，则企业需要在财务情况说明书中明确说明。此外，还要对利润分配情况进行分析，看其是否符合国家有关法规和企业章程的规定。企业利润的实现和分配情况，对于判断企业未来发展前景至关重要，所以，需要分析企业披露有关利润实现和分配情况方面的信息。
3．资金增减和周转情况。资金增减和周转情况主要反映内企业各项资产、负债、所有者权益、利润构成项目的增减情况及其原因，这对于财务会计报告使用者了解企业的资金变动情况具有非常重要的意义。对这部分内容主要结合资产负债表和现金流量表中的有关项目进行分析，通过计算资产负债率、流动比率、速动比率、应收账款周转率、存货周转率等指标，评价企业资金周转的情况；通过计算现金比率、现金充足性比率、净利润现金流量比率等指标，评价企业现金流量和生产经营的质量。
4．资本结构及其变动情况。这部分内容应对企业本期资本的增减变动进行说明，通过计算所有者权益报酬率、资本利润率、资本保值增值率等指标，评价企业资本保全、资本增值的情况。
5．主要税费的缴纳情况。这部分内容主要应反映企业本期应向国家缴纳的各项税费的数额和缴纳情况。
6．财产的盈亏报废情况。这部分内容应说明本期企业各项主要财产物资的增减情况，包括各项物资的盘亏、盘盈、毁损和报废情况。
7．对企业财务状况、经营成果和现金流量有重大影响的其他事项。
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