财务简单分析

　　财务分析是以会计核算和报表资料及其他相关资料为依据，采用一系列专门的分析技术和方法，对企业等经济组织过去和现在有关筹资活动、投资活动、经营活动、分配活动的盈利能力、营运能力、偿债能力和增长能力状况等进行分析与评价的经济管理活动。
　　Financial analysis is based on accounting and statement data and other related data, using a series of specialized analysis techniques and methods to assess the past and current profitability of financing activities, investment activities, business activities, and distribution activities of enterprises and other economic organizations. Economic management activities for analysis and evaluation of operating capacity, debt solvency and growth capacity.
　　关于财务分析的定义，还有多种表达，美国南加州大学教授Water B.Neigs认为，财务分析的本质是搜集与决策有关的各种财务信息，并加以分析和解释的一种技术。
　　Regarding the definition of financial analysis, there are many expressions, Professor of University of Southern CaliforniaWater B. Neigs It is believed that the essence of financial analysis is a technique that collects various financial information related to decision-making, and analyzes and interprets it.
　　财务分析的方法与分析工具众多，具体应用应根据分析者的目的而定。最经常用到的还是围绕财务指标进行单指标、多指标综合分析、再加上借用一些参照值（如预算、目标等），运用一些分析方法（比率、趋势、结构、因素等）进行分析，然后通过直观、人性化的格式（报表、图文报告等）展现给用户。
　　There are many financial analysis methods and analysis tools, and the specific application should be determined according to the analyst＂s purpose. The most frequently used is to conduct single-index and multi-index comprehensive analysis around financial indicators, plus borrow some reference values (such as budgets, goals, etc.), and use some analysis methods (ratio, trend, structure, factors, etc.) to analyze. Then it is presented to users in an intuitive and user-friendly format (reports, graphic reports, etc.).
　　财务分析的方法：
　　(一)比较分析法
　　比较分析法，是通过对比两期或连续数期财务报告中的相同指标，确定其增减变动的方向、数额和幅度，来说明企业财务状况或经营成果变动趋势的一种方法。‍
　　Methods of financial analysis:
　　(1) Comparative analysis method
　　The comparative analysis method is a method of comparing the same indicators in two or consecutive periods of financial reports to determine the direction, amount, and range of changes in the financial status of the enterprise or the trend of operating results. ‍
　　(二)比率分析法
　　比率分析法是通过计算各种比率指标来确定财务活动变动程度的方法。比率指标的类型主要有构成比率、效率比率和相关比率三类。‍
　　(2) Ratio analysis method
　　Ratio analysis is a method to determine the degree of changes in financial activities by calculating various ratio indicators. There are three types of ratio indicators: composition ratio, efficiency ratio and related ratio. ‍
　　(三)因素分析法
　　因素分析法是依据分析指标与其影响因素的关系，从数量上确定各因素对分析指标影响方向和影响程度的一种方法。
　　因素分析法具体有两种：连环替代法和差额分析法。‍
　　(3) Factor analysis method
　　The factor analysis method is a method to quantitatively determine the direction and degree of influence of each factor on the analysis index based on the relationship between the analysis index and its influencing factors.
　　There are two specific factor analysis methods: serial substitution method and difference analysis method. ‍
　　财务分析的主体，包括权益投资人、债权人、经理人员、政府机构和其他与企业有利益关系的人士。他们出于不同目的使用财务报表，需要不同的信息，采用不同的分析程序。
　　The subjects of financial analysis include equity investors, creditors, managers, government agencies, and other people who have interests in the company. They use financial statements for different purposes, require different information, and use different analysis procedures.
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