第一篇：財務分析的內容有哪些

財務分析的內容有哪些

（1）財務狀況分析企業的財務狀況是用資金進行反映的生產經營成果。

企業的資產、負債和所有者權益從不同方面反映企業的生產規模、資金周轉情況和企業經營的穩定程度。分析企業的財務狀況包括：分析其資本結構，資金使用效率和資產使用效率等。其中資金使用效率和資產使用效率分析構成該企業營運能力分析，它是財務狀況分析的重點。常用指標：流動資產周轉率、存

貨周轉率、企業應收賬款周轉率等。

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

中能獲取利潤多少的能力。

盈利能力可反映出該企業經營業績的好壞，因此，企業的經營人員、投資者和債權人都非常重視和關心。獲利能力分析常用指標：主營業務利潤率、營業利潤率、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保證及時償付一年或超過一年的一個營業周期以上到期債務的可靠程度。其指標有固定支出保障倍數、利息保障倍數、全部資本化比率和負債與EBITDA 比率等。短期償債能力指企業支付一年或者超過一年的一個營業周期內到期債務的能力。其指標有現金比率、營運資金、速動比率、流 動

比率等。

（4）現金流量分析。

現金流量分析是通過現金流量比率分析對企業償債能力、獲利能力以及財務需求能力進行財務評價。常用指標有銷售現金比率、現金債務比率、現金再投資比率和現金滿足內部需要率等。

（5）投資報酬分析。

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

率、總資產報酬率和凈資產報酬率等。

（6）增長能力分析。

企業的成長性，是企業通過自身生產經營活動，不斷擴大和積累而形成的發展潛能，其是投資者在選購股票進行長期投資時最為關注的問題。增長能力分析常用的指標有利潤增長率、銷售增長率、現金增長

率、凈資產增長率和股利增長率等

第二篇：房地產公司年底財務主要分析的內容

對于三張主表：

1.資金結構構成分析：分析資金的結構合理性如否，根據所處企業的行業性質，采用絕對構成比例．

2.經營協調性分析：計算企業的營運資本、營運資金需求和現金支付能力來分析企業的企業的動態協調性。具體內容詳見上貼。

3.償債能力分析：通過相關財務指標計算分析企業的經營風險和財務風險，合理利用2個杠桿系數。

4.利潤構成及盈利能力分析：從企業實現利潤的穩定性角度通過經濟效益指標編制分析性利潤表。根據杜邦財務分析體系層層剝離，找出影響權益收益率的波動因素。

5.經營管理能力分析：A、從企業資產、負債和所有者權益變動角度分析；B、從企業生產經營活動協調性角度分析；C、從企業的經營決策能力角度綜合評價。

6.發展能力分析：從企業的自我發展能力和籌資能力角度分析企業的發展狀態。

7.投資項目經濟可行性分析：在考慮實際因素情況下根據項目的立案和對比方案進行優劣可行如否分析。

8、現金流量表分析。具體（略），針對年報企業用。

9、效績評價指標綜合分析。針對熟練者應用。

對于其他附表：

1.成本分析：采用縱向和橫向對比分析，分析企業的現狀及影響其升降的原因。僅對工業企業適用。

2.三大費用分析：加強控制考核力度，提取建議。

3.具體材料利用率投放分析：

4.綜合攤銷貢獻及盈虧臨界點分析。

5.其他附表：根據具體情況編制。

第三篇：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

第四篇：財務分析第一次實驗內容

財務分析第一次實驗內容

1，搜集某上市公司介紹、財務狀況說明書、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；

計算財務比率指標，建立財務指標體系；

運用財務比率指標和杜邦財務體系等對公司財務狀況進行分析評價，并對公司未來的經營管理工作提出相應改進策略；

第五篇：財務情況說明書的內容及其分析

財務情況說明書的內容及其分析

企業會計制度規定，財務情況說明書至少應對下列情況作出說明：企業生產經營的基本情況；利潤實現和分配情況；資金增減和周轉情況；對企業財務狀況、經營成果和現金流量有重大影響的其他事項。

1．企業生產經營的基本情況。這部分內容可以不限于貨幣量度，用各種指標如產量、品種、質量、生產進度、產值、營業收入、營業成本、勞動生產率等來反映企業的生產經營情況，分析說明企業主營業務范圍及經營情況；企業所處的行業以及在本行業中的地位，如按銷售額排列的名次；企業員工的數量和專業素質情況；生產經營是否完成了預定計劃，與以前會計相比，與同行業先進水平相比，與企業歷史水平相比，經營中出現的問題與困難及解決方案；對企業業務有影響的知識產權的有關情況；經營環境的變化；新的業務發展計劃，如生產經營的總目標及措施；開發、在建項目的預期進度；配套資金的籌措計劃；需要披露的其他業務情況與事項。

2．利潤實現和分配情況。這部分內容主要對利潤表中所反映的本期實際數與上年同期實際數及本期計劃數進行對比，以說明利潤計劃完成(或虧損的彌補)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來反映企業的盈利能力。企業還應反映資本公積金轉增實收資本(或股本)的情況等等。如果在本內沒有發生利潤分配情況或資本公積金轉增實收資本情況，則企業需要在財務情況說明書中明確說明。此外，還要對利潤分配情況進行分析，看其是否符合國家有關法規和企業章程的規定。企業利潤的實現和分配情況，對于判斷企業未來發展前景至關重要，所以，需要分析企業披露有關利潤實現和分配情況方面的信息。

3．資金增減和周轉情況。資金增減和周轉情況主要反映內企業各項資產、負債、所有者權益、利潤構成項目的增減情況及其原因，這對于財務會計報告使用者了解企業的資金變動情況具有非常重要的意義。對這部分內容主要結合資產負債表和現金流量表中的有關項目進行分析，通過計算資產負債率、流動比率、速動比率、應收賬款周轉率、存貨周轉率等指標，評價企業資金周轉的情況；通過計算現金比率、現金充足性比率、凈利潤現金流量比率等指標，評價企業現金流量和生產經營的質量。

4．資本結構及其變動情況。這部分內容應對企業本期資本的增減變動進行說明，通過計算所有者權益報酬率、資本利潤率、資本保值增值率等指標，評價企業資本保全、資本增值的情況。

5．主要稅費的繳納情況。這部分內容主要應反映企業本期應向國家繳納的各項稅費的數額和繳納情況。

6．財產的盈虧報廢情況。這部分內容應說明本期企業各項主要財產物資的增減情況，包括各項物資的盤虧、盤盈、毀損和報廢情況。

7．對企業財務狀況、經營成果和現金流量有重大影響的其他事項。