第一篇：財務分析報告內容及要求

財務分析報告內容及要求

（一）公司簡介及行業背景

在本部分需要對公司基本情況、行業背景及公司在行業中所處地位進行介紹。

（二）財務報告分析

本部分需要對所選公司的資產負債表、利潤表、現金流量表進行單獨分析。

1、資產負債表分析

要求對資產質量和資本結構質量進行分別分析。兩部分里均要求進行水平分析和垂直分析，并對其中的具體構成項目進行分項分析。

其中：水平分析中要求計算兩年數據變動額和變動率；垂直分析中要求計算各構成項目占總資產（或權益）的比重。

2、利潤表分析

要求進行水平分析和垂直分析，并對表中的具體項目進行分項分析。

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

3、現金流量表分析

要求分析現金凈流量構成、現金流入量構成（包含現金總流入構成、現金流入內部構成）、現金流出構成（包含現金總流出構成、現金流出內部構成）。

其中：現金凈流量分析要求分析三種活動現金凈流量對現金及現金等價物凈增加額的影響程度；

現金流入（出）量構成分析中：現金總流入（出）構成分析要求計算三種活動的現金流入（出）占現金流入（出）總量的比重；現金流入（出）內部構成分析中要求分別計算每種活動中現金流入（出）的具體項目占該種活動現金流入（出）總量的比重。

（三）財務指標分析

本部分要求計算分析償債能力、盈利能力、營運（資產運營）能力、發展能力四個方面，每個指標分析均要圖表結合，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，短期償債能力指標至少要包含流動比率、速動比率、現金比率及現金流量比率；長期償債能力指標至少必須包含資產負債率、產權比率、利息保障倍數。

盈利能力要求計算資產息稅前利潤率、股東權益報酬率、每股收益、銷售毛利率、銷售凈利率、銷售現金比率、核心利潤率、經營性資產報酬率、投資性資產報酬率。

營運能力要求計算存貨周轉率、應收賬款周轉率、流動資產周轉率、固定資產周轉率、總資產周轉率。

發展能力要求計算銷售增長率、資產增長率、股權資本增長率、利潤增長率。

（四）分析結論

要求對前述分析內容進行總結，對公司存在問題及優勢進行總體評價。模板：（僅供參考，具體內容按前述要求列）

目錄

第一章 公司與行業背景分析 ························································· 1

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

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

1.1.2 公司戰略分析 ························································································· 1

1.2 通訊行業分析 ······························································································· 5

1.2.1固定通訊設備分析 ··················································································· 5

1.2.2 移動通信設備分析··················································································· 5

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

1.2.4 數據通信分析 ························································································· 6

第二章 財務比率分析 ····························································································· 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資產負債率分析 ························································································· 8

2.2營運能力分析 ······························································································· 9

2.2.1存貨周轉率 ································································································ 9

2.2.2應收賬款周轉率 ························································································· 9

2.2.3 流動資產周轉率 ······················································································· 10

2.2.4 總資產周轉率 ·························································································· 11

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

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

2.3.2資產凈利率 ······························································································ 12

2.3.3權益凈利率 ······························································································ 12

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

2.4發展能力 ···································································································· 14

2.4.1營業總收入增長率 ···················································································· 14

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

2.4.3總資產增長率··························································································· 15

第三章 財務報表分析 ··························································································· 16

3.1 資產負債表分析 ························································································· 16

3.1.1資產分析 ································································································· 16

3.1.2總權益變動分析 ······················································································· 19

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

3.2.1 營業收入 ································································································· 22

3.2.2營業成本 ································································································· 22

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

3.2.4公司利潤構成、期間費用及所得稅····························································· 23

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

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

4.3.1經營活動產生的現金流量 ·········································································· 25

4.3.2投資活動中產生的現金流量······································································· 30

4.3.3籌資活動產生的現金流量 ·········································································· 30

第四章 總結 ··········································································································· 32

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

4.1.1企業財務風險大 ······················································································· 32

4.1.2企業營運能力低 ······················································································· 32

4.1.3公司資產利用效益低················································································· 32

4.1.4公司發展能力差 ······················································································· 32

4.1.5公司出現巨額虧損 ···················································································· 32

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

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

第二篇：《財務分析》報告要求

《財務分析》報告要求

一、論文內容要求

論文分為5個部分，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、注冊資本、上市時間、發行股數量等信息，要求盡量準確全面。

第二部分：能力分析。每位同學必須對該公司3年（2010~2012）的合并財務報表進行償債能力分析，每年至少選擇6個分析指標（長期、短期至少各3．．

個）。另外還需要對企業的營運能力、盈利能力進行分析，每年每種能力分析至少選擇3-5個分析指標。對所得結果進行縱向比較，總結企業這3年的財務狀況有何變化，試分析其發生的原因，并說明企業的財務狀況如何。

第三部分：杜邦分析。每位同學必須對該公司2011、2012年的財務報表進行杜邦分析（畫出杜邦分析圖），通過縱向比較，分析各指標之間的差異，并找出差異存在的原因。

第四部分：總結。通過前面的分析，總結該公司近3年的財務狀況，說明該公司財務上存在的優勢，找到所存在的問題，并提出解決方法。

第五部分：公司2012合并財務報表，主要包括資產負債表、利潤表、現金流量表。

二、寫作要求

要求“封面”填寫好個人信息后用A4紙打印。公司2012年的財務報表也用A4紙打印。A4紙手寫，并統一左側裝訂。．．

第三篇：財務分析報告要求及封皮

證券代碼：000554證券簡稱：泰山石油

中國石化泰山石油

有限公司

財務分析報告

班級名稱：

團隊成員姓名：

時間：二零一二年 月

目錄一、二、三、四、財務效率的分析

五、主要成績和重大事項說明

六、公司分析期存在的主要問題

七、提出改進措施及建議公司的基本情況 行業經營的基本情況 財務報告的分析

要求

1、每一小組交一份打印好的財務分析報告（財務分析報告封皮目錄如上，在正文部分正反面打印），系上存檔，電子版的交給學習委員，每班學習委員把提交的電子版財務分析報告建立一個壓縮包發送至106773357@qq.com

財務分析報告要求：

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

（2）財務分析報告的內容按照目錄的要求完成寫作，可參考教材對ZTE公司的財務報告分析及財務效率分析等的分析過程書寫。

2、每名同學完成一份課程實習報告

課程實習報告要求：

（1）各小組選擇分析對象xx上市公司后小組組長要進行任

務分配，各自重點負責財務分析報告的哪部分工作，參與哪部分工作。在實習報告中要重點介紹自己負責的該上市公司財務分析的那部分工作（指出研究方法、研究內容、研究過程及研究結果），還可介紹參與工作，由于已經進行財務分析報告的任務分配，課程實習報告的內容主體部分不能重復，如發現實習報告雷同，視為不合格。

（2）財務分析課程實習時間寫2012—2013第一學年9-10周2012年11月5日—11日

（3）實習目的等在PPT課件里

（4）實習地點寫江北1214

第四篇：《財務分析》課程分析報告撰寫要求

《財務分析》課程分析報告撰寫要求

一、實質要求：

以小組為單位提交小組財務分析報告。

分析報告字數不得少于15000字，分析時間不得少于2年，分析報告時間截止2013。每一小組分析報告按照指定公司和內容撰寫，報表種類、比率種類及分析方法不限，要求盡可能全面、綜合。分析報告于第17周最后一周上課時提交。

二、形式要求：

1、分析報告要求用A4紙打印，正文部分要求有中英文報告標題、摘要及關鍵詞、腳注、圖表、參考文獻等內容，具體格式要求參照附件本科畢業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告名稱（黑體，一號，居中），下面依小組成員學號順序依次注明班級、學號、姓名（黑體，三號，居中），具體參照附件封面樣本。

3、小組分工情況說明：

在參考文獻結束之后需要在報告最后單獨附頁說明小組內部的具體分工情況。

第五篇：調查分析報告內容與要求

調查分析報告的內容與要求

規范的書面調查報告有一個基本的格式，即包括如下幾個部分：標題頁、目錄、摘要、正文和附錄。調查報告正文部分包括引言、調查說明、調查結果與分析、結論與建議、局限性五大部分。

一、引言

主要包括：（1）調查背景；（2）調查目的；

二、調查說明——調查的基本情況

主要包括：（1）調查對象；（2）調查時間；（3）調查區域；

（4）調查數量（說明問卷的發放、回收、有效份數、回收有效率等）；

（5）抽樣方法；（6）樣本結構。

三、調查結果與分析——報告正文中最主要的部分

主要包括：（1）結構分組結果與分析；（2）類型分組結果與分析；

（3）關聯性分組結果與分析。

要求：（1）按邏輯順序、分層敘述，每層包括導入語、圖表、結果與分析；

（2）圖表要統一編號，加標題。

表格編號：如表

1、表

2、┄，置于表格上方；

圖形編號：如圖

1、圖

2、┄，置于圖形下方。

四、結論與建議——報告正文中最實質的部分

要求：（1）分點敘述、簡明扼要、輔以必要的論證；

（2）結論合理、符合邏輯；

（3）建議合理、實用可行。

五、局限性——正確評價調查成果的基礎

主要包括：（1）問卷設置的合理性評價；（2）調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）調查問卷；（2）匯總數據表；（3）參考文獻；

（4）細節性的背景材料；（5）專業化的工作報告。