第一篇：財務(wù)分析的內(nèi)容有哪些

財務(wù)分析的內(nèi)容有哪些

（1）財務(wù)狀況分析企業(yè)的財務(wù)狀況是用資金進(jìn)行反映的生產(chǎn)經(jīng)營成果。

企業(yè)的資產(chǎn)、負(fù)債和所有者權(quán)益從不同方面反映企業(yè)的生產(chǎn)規(guī)模、資金周轉(zhuǎn)情況和企業(yè)經(jīng)營的穩(wěn)定程度。分析企業(yè)的財務(wù)狀況包括：分析其資本結(jié)構(gòu)，資金使用效率和資產(chǎn)使用效率等。其中資金使用效率和資產(chǎn)使用效率分析構(gòu)成該企業(yè)營運能力分析，它是財務(wù)狀況分析的重點。常用指標(biāo)：流動資產(chǎn)周轉(zhuǎn)率、存

貨周轉(zhuǎn)率、企業(yè)應(yīng)收賬款周轉(zhuǎn)率等。

（2）獲利能力分析企業(yè)的獲利能力是企業(yè)資金運動的直接目的與動力源泉，一般指企業(yè)從銷售收入

中能獲取利潤多少的能力。

盈利能力可反映出該企業(yè)經(jīng)營業(yè)績的好壞，因此，企業(yè)的經(jīng)營人員、投資者和債權(quán)人都非常重視和關(guān)心。獲利能力分析常用指標(biāo)：主營業(yè)務(wù)利潤率、營業(yè)利潤率、銷售毛利率、銷售凈利率等。

（3）償債能力分析償債能力指借款人償還債務(wù)的能力，可分為長期償債能力和短期償債能力。長期償債能力指企業(yè)保證及時償付一年或超過一年的一個營業(yè)周期以上到期債務(wù)的可靠程度。其指標(biāo)有固定支出保障倍數(shù)、利息保障倍數(shù)、全部資本化比率和負(fù)債與EBITDA 比率等。短期償債能力指企業(yè)支付一年或者超過一年的一個營業(yè)周期內(nèi)到期債務(wù)的能力。其指標(biāo)有現(xiàn)金比率、營運資金、速動比率、流 動

比率等。

（4）現(xiàn)金流量分析。

現(xiàn)金流量分析是通過現(xiàn)金流量比率分析對企業(yè)償債能力、獲利能力以及財務(wù)需求能力進(jìn)行財務(wù)評價。常用指標(biāo)有銷售現(xiàn)金比率、現(xiàn)金債務(wù)比率、現(xiàn)金再投資比率和現(xiàn)金滿足內(nèi)部需要率等。

（5）投資報酬分析。

投資報酬指企業(yè)投入資本后所獲得的回報。投資報酬分析常用的指標(biāo)有資本金報酬率和股東權(quán)益報酬

率、總資產(chǎn)報酬率和凈資產(chǎn)報酬率等。

（6）增長能力分析。

企業(yè)的成長性，是企業(yè)通過自身生產(chǎn)經(jīng)營活動，不斷擴(kuò)大和積累而形成的發(fā)展?jié)撃?，其是投資者在選購股票進(jìn)行長期投資時最為關(guān)注的問題。增長能力分析常用的指標(biāo)有利潤增長率、銷售增長率、現(xiàn)金增長

率、凈資產(chǎn)增長率和股利增長率等

第二篇：房地產(chǎn)公司年底財務(wù)主要分析的內(nèi)容

對于三張主表：

1.資金結(jié)構(gòu)構(gòu)成分析：分析資金的結(jié)構(gòu)合理性如否，根據(jù)所處企業(yè)的行業(yè)性質(zhì)，采用絕對構(gòu)成比例．

2.經(jīng)營協(xié)調(diào)性分析：計算企業(yè)的營運資本、營運資金需求和現(xiàn)金支付能力來分析企業(yè)的企業(yè)的動態(tài)協(xié)調(diào)性。具體內(nèi)容詳見上貼。

3.償債能力分析：通過相關(guān)財務(wù)指標(biāo)計算分析企業(yè)的經(jīng)營風(fēng)險和財務(wù)風(fēng)險，合理利用2個杠桿系數(shù)。

4.利潤構(gòu)成及盈利能力分析：從企業(yè)實現(xiàn)利潤的穩(wěn)定性角度通過經(jīng)濟(jì)效益指標(biāo)編制分析性利潤表。根據(jù)杜邦財務(wù)分析體系層層剝離，找出影響權(quán)益收益率的波動因素。

5.經(jīng)營管理能力分析：A、從企業(yè)資產(chǎn)、負(fù)債和所有者權(quán)益變動角度分析；B、從企業(yè)生產(chǎn)經(jīng)營活動協(xié)調(diào)性角度分析；C、從企業(yè)的經(jīng)營決策能力角度綜合評價。

6.發(fā)展能力分析：從企業(yè)的自我發(fā)展能力和籌資能力角度分析企業(yè)的發(fā)展?fàn)顟B(tài)。

7.投資項目經(jīng)濟(jì)可行性分析：在考慮實際因素情況下根據(jù)項目的立案和對比方案進(jìn)行優(yōu)劣可行如否分析。

8、現(xiàn)金流量表分析。具體（略），針對年報企業(yè)用。

9、效績評價指標(biāo)綜合分析。針對熟練者應(yīng)用。

對于其他附表：

1.成本分析：采用縱向和橫向?qū)Ρ确治?，分析企業(yè)的現(xiàn)狀及影響其升降的原因。僅對工業(yè)企業(yè)適用。

2.三大費用分析：加強(qiáng)控制考核力度，提取建議。

3.具體材料利用率投放分析：

4.綜合攤銷貢獻(xiàn)及盈虧臨界點分析。

5.其他附表：根據(jù)具體情況編制。

第三篇：財務(wù)分析報告內(nèi)容及要求

財務(wù)分析報告內(nèi)容及要求

（一）公司簡介及行業(yè)背景

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

（二）財務(wù)報告分析

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

1、資產(chǎn)負(fù)債表分析

要求對資產(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，并對其中的具體構(gòu)成項目進(jìn)行分項分析。

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

2、利潤表分析

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

其中：水平分析中要求計算兩年數(shù)據(jù)變動額和變動率；垂直分析中要求計算各構(gòu)成項目占營業(yè)收入的比重（每股收益及之后項目無需計算）。

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現(xiàn)金凈流量對現(xiàn)金及現(xiàn)金等價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)成分析要求計算三種活動的現(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算每種活動中現(xiàn)金流入（出）的具體項目占該種活動現(xiàn)金流入（出）總量的比重。

（三）財務(wù)指標(biāo)分析

本部分要求計算分析償債能力、盈利能力、營運（資產(chǎn)運營）能力、發(fā)展能力四個方面，每個指標(biāo)分析均要圖表結(jié)合，并說明變動原因。

其中：

償債能力要求計算分析短期償債能力和長期償債能力，短期償債能力指標(biāo)至少要包含流動比率、速動比率、現(xiàn)金比率及現(xiàn)金流量比率；長期償債能力指標(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)。

盈利能力要求計算資產(chǎn)息稅前利潤率、股東權(quán)益報酬率、每股收益、銷售毛利率、銷售凈利率、銷售現(xiàn)金比率、核心利潤率、經(jīng)營性資產(chǎn)報酬率、投資性資產(chǎn)報酬率。

營運能力要求計算存貨周轉(zhuǎn)率、應(yīng)收賬款周轉(zhuǎn)率、流動資產(chǎn)周轉(zhuǎn)率、固定資產(chǎn)周轉(zhuǎn)率、總資產(chǎn)周轉(zhuǎn)率。

發(fā)展能力要求計算銷售增長率、資產(chǎn)增長率、股權(quán)資本增長率、利潤增長率。

（四）分析結(jié)論

要求對前述分析內(nèi)容進(jìn)行總結(jié)，對公司存在問題及優(yōu)勢進(jìn)行總體評價。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 財務(wù)比率分析 ····························································································· 7

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

2.1.1流動比率 ··································································································· 7

2.1.2速動比率 ··································································································· 7

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

2.2營運能力分析 ······························································································· 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營業(yè)總收入增長率 ···················································································· 14

2.4.2利潤總額增長率 ······················································································· 14

2.4.3總資產(chǎn)增長率··························································································· 15

第三章 財務(wù)報表分析 ··························································································· 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)益變動分析 ······················································································· 19

3.2利潤表分析 ································································································· 22

3.2.1 營業(yè)收入 ································································································· 22

3.2.2營業(yè)成本 ································································································· 22

3.2.3凈利潤····································································································· 23

3.2.4公司利潤構(gòu)成、期間費用及所得稅····························································· 23

3.2.5利潤總額 ································································································· 25

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

4.3.1經(jīng)營活動產(chǎn)生的現(xiàn)金流量 ·········································································· 25

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

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

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

4.1 問題 ·········································································································· 32

4.1.1企業(yè)財務(wù)風(fēng)險大 ······················································································· 32

4.1.2企業(yè)營運能力低 ······················································································· 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

第四篇：財務(wù)分析第一次實驗內(nèi)容

財務(wù)分析第一次實驗內(nèi)容

1，搜集某上市公司介紹、財務(wù)狀況說明書、公司重大事項公告以及公司主要事件披露信息，作為分析的定性信息；

計算財務(wù)比率指標(biāo)，建立財務(wù)指標(biāo)體系；

運用財務(wù)比率指標(biāo)和杜邦財務(wù)體系等對公司財務(wù)狀況進(jìn)行分析評價，并對公司未來的經(jīng)營管理工作提出相應(yīng)改進(jìn)策略；

第五篇：財務(wù)情況說明書的內(nèi)容及其分析

財務(wù)情況說明書的內(nèi)容及其分析

企業(yè)會計制度規(guī)定，財務(wù)情況說明書至少應(yīng)對下列情況作出說明：企業(yè)生產(chǎn)經(jīng)營的基本情況；利潤實現(xiàn)和分配情況；資金增減和周轉(zhuǎn)情況；對企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量有重大影響的其他事項。

1．企業(yè)生產(chǎn)經(jīng)營的基本情況。這部分內(nèi)容可以不限于貨幣量度，用各種指標(biāo)如產(chǎn)量、品種、質(zhì)量、生產(chǎn)進(jìn)度、產(chǎn)值、營業(yè)收入、營業(yè)成本、勞動生產(chǎn)率等來反映企業(yè)的生產(chǎn)經(jīng)營情況，分析說明企業(yè)主營業(yè)務(wù)范圍及經(jīng)營情況；企業(yè)所處的行業(yè)以及在本行業(yè)中的地位，如按銷售額排列的名次；企業(yè)員工的數(shù)量和專業(yè)素質(zhì)情況；生產(chǎn)經(jīng)營是否完成了預(yù)定計劃，與以前會計相比，與同行業(yè)先進(jìn)水平相比，與企業(yè)歷史水平相比，經(jīng)營中出現(xiàn)的問題與困難及解決方案；對企業(yè)業(yè)務(wù)有影響的知識產(chǎn)權(quán)的有關(guān)情況；經(jīng)營環(huán)境的變化；新的業(yè)務(wù)發(fā)展計劃，如生產(chǎn)經(jīng)營的總目標(biāo)及措施；開發(fā)、在建項目的預(yù)期進(jìn)度；配套資金的籌措計劃；需要披露的其他業(yè)務(wù)情況與事項。

2．利潤實現(xiàn)和分配情況。這部分內(nèi)容主要對利潤表中所反映的本期實際數(shù)與上年同期實際數(shù)及本期計劃數(shù)進(jìn)行對比，以說明利潤計劃完成(或虧損的彌補(bǔ))情況。并且，通過計算資本金利潤率、銷售利潤率、成本費用利潤率等指標(biāo)來反映企業(yè)的盈利能力。企業(yè)還應(yīng)反映資本公積金轉(zhuǎn)增實收資本(或股本)的情況等等。如果在本內(nèi)沒有發(fā)生利潤分配情況或資本公積金轉(zhuǎn)增實收資本情況，則企業(yè)需要在財務(wù)情況說明書中明確說明。此外，還要對利潤分配情況進(jìn)行分析，看其是否符合國家有關(guān)法規(guī)和企業(yè)章程的規(guī)定。企業(yè)利潤的實現(xiàn)和分配情況，對于判斷企業(yè)未來發(fā)展前景至關(guān)重要，所以，需要分析企業(yè)披露有關(guān)利潤實現(xiàn)和分配情況方面的信息。

3．資金增減和周轉(zhuǎn)情況。資金增減和周轉(zhuǎn)情況主要反映內(nèi)企業(yè)各項資產(chǎn)、負(fù)債、所有者權(quán)益、利潤構(gòu)成項目的增減情況及其原因，這對于財務(wù)會計報告使用者了解企業(yè)的資金變動情況具有非常重要的意義。對這部分內(nèi)容主要結(jié)合資產(chǎn)負(fù)債表和現(xiàn)金流量表中的有關(guān)項目進(jìn)行分析，通過計算資產(chǎn)負(fù)債率、流動比率、速動比率、應(yīng)收賬款周轉(zhuǎn)率、存貨周轉(zhuǎn)率等指標(biāo)，評價企業(yè)資金周轉(zhuǎn)的情況；通過計算現(xiàn)金比率、現(xiàn)金充足性比率、凈利潤現(xiàn)金流量比率等指標(biāo)，評價企業(yè)現(xiàn)金流量和生產(chǎn)經(jīng)營的質(zhì)量。

4．資本結(jié)構(gòu)及其變動情況。這部分內(nèi)容應(yīng)對企業(yè)本期資本的增減變動進(jìn)行說明，通過計算所有者權(quán)益報酬率、資本利潤率、資本保值增值率等指標(biāo)，評價企業(yè)資本保全、資本增值的情況。

5．主要稅費的繳納情況。這部分內(nèi)容主要應(yīng)反映企業(yè)本期應(yīng)向國家繳納的各項稅費的數(shù)額和繳納情況。

6．財產(chǎn)的盈虧報廢情況。這部分內(nèi)容應(yīng)說明本期企業(yè)各項主要財產(chǎn)物資的增減情況，包括各項物資的盤虧、盤盈、毀損和報廢情況。

7．對企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量有重大影響的其他事項。