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财务分析是财务管理环节之一,对财务管理起承前启后的作用,尤其是企业外部报表使用人评价企业财务状况、经营成果的一把必不可少的钥匙。财务分析已不是报表的简单补充与注释,而正在向财务分析报告方向发展。在今年年报审计中,会计师事务所人员在了解报表之前提出先看年度财务分析,这是与以往审计的不同之处。相比企业外部使用人而言,财务分析工作并没有被我们充分重视,其作用发挥也有限。本文首先提出我公司在财务分析工作中存在的问题和不足,然后针对这些问题和不足提出改进的建议和措施。
Financial analysis is one of the aspects of financial management, and plays an important role in financial management. In particular, it is an indispensable key for users of external reports to evaluate the financial status and operating results of enterprises. Financial analysis is not a simple supplement and comment statements, but is the direction of the financial analysis report. In this year’s annual report audit, accounting firm personnel prior to the presentation of the report first look at the annual financial analysis, which is different from the previous audit. Compared with the external users, the financial analysis work has not been paid enough attention to by us and its function is limited. This article first proposed my company in the financial analysis of existing problems and deficiencies, and then for these problems and deficiencies put forward suggestions and measures for improvement.