第一篇：財(cái)務(wù)分析報(bào)告內(nèi)容及要求

財(cái)務(wù)分析報(bào)告內(nèi)容及要求

（一）公司簡(jiǎn)介及行業(yè)背景

在本部分需要對(duì)公司基本情況、行業(yè)背景及公司在行業(yè)中所處地位進(jìn)行介紹。

（二）財(cái)務(wù)報(bào)告分析

本部分需要對(duì)所選公司的資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表進(jìn)行單獨(dú)分析。

1、資產(chǎn)負(fù)債表分析

要求對(duì)資產(chǎn)質(zhì)量和資本結(jié)構(gòu)質(zhì)量進(jìn)行分別分析。兩部分里均要求進(jìn)行水平分析和垂直分析，并對(duì)其中的具體構(gòu)成項(xiàng)目進(jìn)行分項(xiàng)分析。

其中：水平分析中要求計(jì)算兩年數(shù)據(jù)變動(dòng)額和變動(dòng)率；垂直分析中要求計(jì)算各構(gòu)成項(xiàng)目占總資產(chǎn)（或權(quán)益）的比重。

2、利潤(rùn)表分析

要求進(jìn)行水平分析和垂直分析，并對(duì)表中的具體項(xiàng)目進(jìn)行分項(xiàng)分析。

其中：水平分析中要求計(jì)算兩年數(shù)據(jù)變動(dòng)額和變動(dòng)率；垂直分析中要求計(jì)算各構(gòu)成項(xiàng)目占營(yíng)業(yè)收入的比重（每股收益及之后項(xiàng)目無(wú)需計(jì)算）。

3、現(xiàn)金流量表分析

要求分析現(xiàn)金凈流量構(gòu)成、現(xiàn)金流入量構(gòu)成（包含現(xiàn)金總流入構(gòu)成、現(xiàn)金流入內(nèi)部構(gòu)成）、現(xiàn)金流出構(gòu)成（包含現(xiàn)金總流出構(gòu)成、現(xiàn)金流出內(nèi)部構(gòu)成）。

其中：現(xiàn)金凈流量分析要求分析三種活動(dòng)現(xiàn)金凈流量對(duì)現(xiàn)金及現(xiàn)金等價(jià)物凈增加額的影響程度；

現(xiàn)金流入（出）量構(gòu)成分析中：現(xiàn)金總流入（出）構(gòu)成分析要求計(jì)算三種活動(dòng)的現(xiàn)金流入（出）占現(xiàn)金流入（出）總量的比重；現(xiàn)金流入（出）內(nèi)部構(gòu)成分析中要求分別計(jì)算每種活動(dòng)中現(xiàn)金流入（出）的具體項(xiàng)目占該種活動(dòng)現(xiàn)金流入（出）總量的比重。

（三）財(cái)務(wù)指標(biāo)分析

本部分要求計(jì)算分析償債能力、盈利能力、營(yíng)運(yùn)（資產(chǎn)運(yùn)營(yíng)）能力、發(fā)展能力四個(gè)方面，每個(gè)指標(biāo)分析均要圖表結(jié)合，并說(shuō)明變動(dòng)原因。

其中：

償債能力要求計(jì)算分析短期償債能力和長(zhǎng)期償債能力，短期償債能力指標(biāo)至少要包含流動(dòng)比率、速動(dòng)比率、現(xiàn)金比率及現(xiàn)金流量比率；長(zhǎng)期償債能力指標(biāo)至少必須包含資產(chǎn)負(fù)債率、產(chǎn)權(quán)比率、利息保障倍數(shù)。

盈利能力要求計(jì)算資產(chǎn)息稅前利潤(rùn)率、股東權(quán)益報(bào)酬率、每股收益、銷售毛利率、銷售凈利率、銷售現(xiàn)金比率、核心利潤(rùn)率、經(jīng)營(yíng)性資產(chǎn)報(bào)酬率、投資性資產(chǎn)報(bào)酬率。

營(yíng)運(yùn)能力要求計(jì)算存貨周轉(zhuǎn)率、應(yīng)收賬款周轉(zhuǎn)率、流動(dòng)資產(chǎn)周轉(zhuǎn)率、固定資產(chǎn)周轉(zhuǎn)率、總資產(chǎn)周轉(zhuǎn)率。

發(fā)展能力要求計(jì)算銷售增長(zhǎng)率、資產(chǎn)增長(zhǎng)率、股權(quán)資本增長(zhǎng)率、利潤(rùn)增長(zhǎng)率。

（四）分析結(jié)論

要求對(duì)前述分析內(nèi)容進(jìn)行總結(jié)，對(duì)公司存在問(wèn)題及優(yōu)勢(shì)進(jìn)行總體評(píng)價(jià)。模板：（僅供參考，具體內(nèi)容按前述要求列）

目錄

第一章 公司與行業(yè)背景分析 ························································· 1

1.1公司基本情況 ······························································································· 1

1.1.1公司介紹 ································································································ 1

1.1.2 公司戰(zhàn)略分析 ························································································· 1

1.2 通訊行業(yè)分析 ······························································································· 5

1.2.1固定通訊設(shè)備分析 ··················································································· 5

1.2.2 移動(dòng)通信設(shè)備分析··················································································· 5

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

1.2.4 數(shù)據(jù)通信分析 ························································································· 6

第二章 財(cái)務(wù)比率分析 ····························································································· 7

2.1償債能力分析 ······························································································· 7

2.1.1流動(dòng)比率 ··································································································· 7

2.1.2速動(dòng)比率 ··································································································· 7

2.1.3資產(chǎn)負(fù)債率分析 ························································································· 8

2.2營(yíng)運(yùn)能力分析 ······························································································· 9

2.2.1存貨周轉(zhuǎn)率 ································································································ 9

2.2.2應(yīng)收賬款周轉(zhuǎn)率 ························································································· 9

2.2.3 流動(dòng)資產(chǎn)周轉(zhuǎn)率 ······················································································· 10

2.2.4 總資產(chǎn)周轉(zhuǎn)率 ·························································································· 11

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

2.3.1銷售凈利率 ······························································································ 11

2.3.2資產(chǎn)凈利率 ······························································································ 12

2.3.3權(quán)益凈利率 ······························································································ 12

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

2.4發(fā)展能力 ···································································································· 14

2.4.1營(yíng)業(yè)總收入增長(zhǎng)率 ···················································································· 14

2.4.2利潤(rùn)總額增長(zhǎng)率 ······················································································· 14

2.4.3總資產(chǎn)增長(zhǎng)率··························································································· 15

第三章 財(cái)務(wù)報(bào)表分析 ··························································································· 16

3.1 資產(chǎn)負(fù)債表分析 ························································································· 16

3.1.1資產(chǎn)分析 ································································································· 16

3.1.2總權(quán)益變動(dòng)分析 ······················································································· 19

3.2利潤(rùn)表分析 ································································································· 22

3.2.1 營(yíng)業(yè)收入 ································································································· 22

3.2.2營(yíng)業(yè)成本 ································································································· 22

3.2.3凈利潤(rùn)····································································································· 23

3.2.4公司利潤(rùn)構(gòu)成、期間費(fèi)用及所得稅····························································· 23

3.2.5利潤(rùn)總額 ································································································· 25

3.3現(xiàn)金流量表分析 ·························································································· 25

4.3.1經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量 ·········································································· 25

4.3.2投資活動(dòng)中產(chǎn)生的現(xiàn)金流量······································································· 30

4.3.3籌資活動(dòng)產(chǎn)生的現(xiàn)金流量 ·········································································· 30

第四章 總結(jié) ··········································································································· 32

4.1 問(wèn)題 ·········································································································· 32

4.1.1企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)大 ······················································································· 32

4.1.2企業(yè)營(yíng)運(yùn)能力低 ······················································································· 32

4.1.3公司資產(chǎn)利用效益低················································································· 32

4.1.4公司發(fā)展能力差 ······················································································· 32

4.1.5公司出現(xiàn)巨額虧損 ···················································································· 32

4.2建議 ·········································································································· 33

4.2.1控制人員成本··························································································· 33

第二篇：《財(cái)務(wù)分析》報(bào)告要求

《財(cái)務(wù)分析》報(bào)告要求

一、論文內(nèi)容要求

論文分為5個(gè)部分，具體要求依次如下：

第一部分：公司概況。主要介紹公司的全稱、注冊(cè)資本、上市時(shí)間、發(fā)行股數(shù)量等信息，要求盡量準(zhǔn)確全面。

第二部分：能力分析。每位同學(xué)必須對(duì)該公司3年（2010~2012）的合并財(cái)務(wù)報(bào)表進(jìn)行償債能力分析，每年至少選擇6個(gè)分析指標(biāo)（長(zhǎng)期、短期至少各3．．

個(gè)）。另外還需要對(duì)企業(yè)的營(yíng)運(yùn)能力、盈利能力進(jìn)行分析，每年每種能力分析至少選擇3-5個(gè)分析指標(biāo)。對(duì)所得結(jié)果進(jìn)行縱向比較，總結(jié)企業(yè)這3年的財(cái)務(wù)狀況有何變化，試分析其發(fā)生的原因，并說(shuō)明企業(yè)的財(cái)務(wù)狀況如何。

第三部分：杜邦分析。每位同學(xué)必須對(duì)該公司2011、2012年的財(cái)務(wù)報(bào)表進(jìn)行杜邦分析（畫出杜邦分析圖），通過(guò)縱向比較，分析各指標(biāo)之間的差異，并找出差異存在的原因。

第四部分：總結(jié)。通過(guò)前面的分析，總結(jié)該公司近3年的財(cái)務(wù)狀況，說(shuō)明該公司財(cái)務(wù)上存在的優(yōu)勢(shì)，找到所存在的問(wèn)題，并提出解決方法。

第五部分：公司2012合并財(cái)務(wù)報(bào)表，主要包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表。

二、寫作要求

要求“封面”填寫好個(gè)人信息后用A4紙打印。公司2012年的財(cái)務(wù)報(bào)表也用A4紙打印。A4紙手寫，并統(tǒng)一左側(cè)裝訂。．．

第三篇：財(cái)務(wù)分析報(bào)告要求及封皮

證券代碼：000554證券簡(jiǎn)稱：泰山石油

中國(guó)石化泰山石油

有限公司

財(cái)務(wù)分析報(bào)告

班級(jí)名稱：

團(tuán)隊(duì)成員姓名：

時(shí)間：二零一二年 月

目錄一、二、三、四、財(cái)務(wù)效率的分析

五、主要成績(jī)和重大事項(xiàng)說(shuō)明

六、公司分析期存在的主要問(wèn)題

七、提出改進(jìn)措施及建議公司的基本情況 行業(yè)經(jīng)營(yíng)的基本情況 財(cái)務(wù)報(bào)告的分析

要求

1、每一小組交一份打印好的財(cái)務(wù)分析報(bào)告（財(cái)務(wù)分析報(bào)告封皮目錄如上，在正文部分正反面打?。?，系上存檔，電子版的交給學(xué)習(xí)委員，每班學(xué)習(xí)委員把提交的電子版財(cái)務(wù)分析報(bào)告建立一個(gè)壓縮包發(fā)送至106773357@qq.com

財(cái)務(wù)分析報(bào)告要求：

（1）班級(jí)各組之間選擇不同的上市公司作為研究對(duì)象（同行比較部分寫作可有重復(fù)）

（2）財(cái)務(wù)分析報(bào)告的內(nèi)容按照目錄的要求完成寫作，可參考教材對(duì)ZTE公司的財(cái)務(wù)報(bào)告分析及財(cái)務(wù)效率分析等的分析過(guò)程書寫。

2、每名同學(xué)完成一份課程實(shí)習(xí)報(bào)告

課程實(shí)習(xí)報(bào)告要求：

（1）各小組選擇分析對(duì)象xx上市公司后小組組長(zhǎng)要進(jìn)行任

務(wù)分配，各自重點(diǎn)負(fù)責(zé)財(cái)務(wù)分析報(bào)告的哪部分工作，參與哪部分工作。在實(shí)習(xí)報(bào)告中要重點(diǎn)介紹自己負(fù)責(zé)的該上市公司財(cái)務(wù)分析的那部分工作（指出研究方法、研究?jī)?nèi)容、研究過(guò)程及研究結(jié)果），還可介紹參與工作，由于已經(jīng)進(jìn)行財(cái)務(wù)分析報(bào)告的任務(wù)分配，課程實(shí)習(xí)報(bào)告的內(nèi)容主體部分不能重復(fù)，如發(fā)現(xiàn)實(shí)習(xí)報(bào)告雷同，視為不合格。

（2）財(cái)務(wù)分析課程實(shí)習(xí)時(shí)間寫2012—2013第一學(xué)年9-10周2012年11月5日—11日

（3）實(shí)習(xí)目的等在PPT課件里

（4）實(shí)習(xí)地點(diǎn)寫江北1214

第四篇：《財(cái)務(wù)分析》課程分析報(bào)告撰寫要求

《財(cái)務(wù)分析》課程分析報(bào)告撰寫要求

一、實(shí)質(zhì)要求：

以小組為單位提交小組財(cái)務(wù)分析報(bào)告。

分析報(bào)告字?jǐn)?shù)不得少于15000字，分析時(shí)間不得少于2年，分析報(bào)告時(shí)間截止2013。每一小組分析報(bào)告按照指定公司和內(nèi)容撰寫，報(bào)表種類、比率種類及分析方法不限，要求盡可能全面、綜合。分析報(bào)告于第17周最后一周上課時(shí)提交。

二、形式要求：

1、分析報(bào)告要求用A4紙打印，正文部分要求有中英文報(bào)告標(biāo)題、摘要及關(guān)鍵詞、腳注、圖表、參考文獻(xiàn)等內(nèi)容，具體格式要求參照附件本科畢業(yè)論文參考格式樣本批注中注明的要求。

2、封面：

封面上面須注明分析報(bào)告名稱（黑體，一號(hào)，居中），下面依小組成員學(xué)號(hào)順序依次注明班級(jí)、學(xué)號(hào)、姓名（黑體，三號(hào)，居中），具體參照附件封面樣本。

3、小組分工情況說(shuō)明：

在參考文獻(xiàn)結(jié)束之后需要在報(bào)告最后單獨(dú)附頁(yè)說(shuō)明小組內(nèi)部的具體分工情況。

第五篇：調(diào)查分析報(bào)告內(nèi)容與要求

調(diào)查分析報(bào)告的內(nèi)容與要求

規(guī)范的書面調(diào)查報(bào)告有一個(gè)基本的格式，即包括如下幾個(gè)部分：標(biāo)題頁(yè)、目錄、摘要、正文和附錄。調(diào)查報(bào)告正文部分包括引言、調(diào)查說(shuō)明、調(diào)查結(jié)果與分析、結(jié)論與建議、局限性五大部分。

一、引言

主要包括：（1）調(diào)查背景；（2）調(diào)查目的；

二、調(diào)查說(shuō)明——調(diào)查的基本情況

主要包括：（1）調(diào)查對(duì)象；（2）調(diào)查時(shí)間；（3）調(diào)查區(qū)域；

（4）調(diào)查數(shù)量（說(shuō)明問(wèn)卷的發(fā)放、回收、有效份數(shù)、回收有效率等）；

（5）抽樣方法；（6）樣本結(jié)構(gòu)。

三、調(diào)查結(jié)果與分析——報(bào)告正文中最主要的部分

主要包括：（1）結(jié)構(gòu)分組結(jié)果與分析；（2）類型分組結(jié)果與分析；

（3）關(guān)聯(lián)性分組結(jié)果與分析。

要求：（1）按邏輯順序、分層敘述，每層包括導(dǎo)入語(yǔ)、圖表、結(jié)果與分析；

（2）圖表要統(tǒng)一編號(hào)，加標(biāo)題。

表格編號(hào)：如表

1、表

2、┄，置于表格上方；

圖形編號(hào)：如圖

1、圖

2、┄，置于圖形下方。

四、結(jié)論與建議——報(bào)告正文中最實(shí)質(zhì)的部分

要求：（1）分點(diǎn)敘述、簡(jiǎn)明扼要、輔以必要的論證；

（2）結(jié)論合理、符合邏輯；

（3）建議合理、實(shí)用可行。

五、局限性——正確評(píng)價(jià)調(diào)查成果的基礎(chǔ)

主要包括：（1）問(wèn)卷設(shè)置的合理性評(píng)價(jià)；（2）調(diào)查中遇到的困難以及處理辦法。

六、附錄——集中所有的參考資料

主要包括：（1）調(diào)查問(wèn)卷；（2）匯總數(shù)據(jù)表；（3）參考文獻(xiàn)；

（4）細(xì)節(jié)性的背景材料；（5）專業(yè)化的工作報(bào)告。