How to make a good financial analysis report of financial enterprises

As long as you master the essentials, pay more attention to the operation of the company at ordinary times, think more, write more, and learn from other people's methods, you can easily write financial analysis reports.

I. Content and format of financial analysis report

1, classification of financial analysis reports. Financial analysis reports can be divided into two types according to the preparation time: one is regular analysis report and the other is irregular analysis report. Periodic analysis reports can be divided into daily reports, weekly reports, ten-day reports, monthly reports, quarterly reports and annual reports. Depending on the management requirements of the company, some companies need to analyze them at specific times. From the content of writing, it can be divided into three types, one is comprehensive analysis report, the other is thematic analysis report, and the third is project analysis report. The comprehensive analysis report is the analysis and evaluation of the company's overall operation and financial situation; The special analysis report is aimed at a certain part of the company's operation, such as the analysis of capital flow and sales revenue variables; A project analysis report is an analysis of a part of a company or an independently operated project.

2. Format of financial analysis report. Strictly speaking, the financial analysis report has no fixed format and genre, but it is required to reflect the main points, be thorough in analysis, be well-founded, have clear views and meet the requirements of the submitter. Generally speaking, the financial analysis report should include the following aspects: summary, explanation, analysis, evaluation and suggestion, which is usually called five-paragraph theory. However, in the actual preparation of analysis, we should choose according to the specific purpose and requirements, and we don't have to include these five parts.

In addition, the financial analysis report can be expressed in some innovative ways, such as the combination of word processing and chart expression, making it easy to understand and vivid.

3, the content of the financial analysis report. As mentioned above, the financial analysis report mainly includes the above five aspects, as follows:

The first part is the summary section, which summarizes the comprehensive situation of the company and makes the recipients of financial reports have a general understanding of financial analysis.

The second part is the introduction of the company's operation and financial situation. This part requires proper wording and accurate citation data. Absolute number, relative number and comprehensive index can be used appropriately when explaining economic indicators. Special attention should be paid to the key points of the company's current operation, and important matters should be reflected separately. The focus of the company's work in different stages and months is different, and the focus of financial analysis is also different. If the company is investing in the production and market development of new products, all levels of the company need financial analysis reports to analyze the cost, payment and profit data of new products.

The third part is the analysis part, which analyzes and studies the company's operation. While explaining the problem, we should also analyze the problem and find the cause and crux of the problem, so as to achieve the purpose of solving the problem. Financial analysis must be reasonable and well-founded, and all indicators should be broken down in detail, because the data in some statements are vague and general, and you should be good at highlighting the contents of analysis with tables and charts. When analyzing problems, we should be good at grasping the current points and reflecting the company's business priorities and problems that are easy to ignore.

The fourth part is the evaluation part. After making financial explanation and analysis, we should make a fair and objective evaluation and forecast of its operation, financial situation and profit performance from the financial point of view. Financial evaluation cannot use irresponsible language such as specious, backward and vacillating. Evaluation should be carried out from both positive and negative aspects. The evaluation can be carried out separately, or the evaluation content can be interspersed in the explanation part and the analysis part.

The fifth part of the proposed paragraph. That is, the opinions and opinions formed by the financial personnel after analyzing the business and investment decisions, especially the suggestions for improving the problems existing in the business process. It is worth noting that the suggestions put forward in the financial analysis report should not be too abstract, but concrete, and it is best to have a set of practical plans.

Two, writing a financial analysis report should do a few things.

(A) the accumulation of materials to prepare for writing a report.

1. Establish ledger and database. Accounting vouchers, accounting books and accounting statements are formed through accounting. However, relying only on the data of these vouchers, account books and statements is often not enough to write financial analysis reports. For example, when analyzing the reasons for the increase in the proportion of operating expenses to operating income, it is often necessary to analyze the relationship between income and expenses realized by different regions, different commodities and different responsible persons, and these data cannot be obtained directly from the account books. This requires analysts to do a lot of data statistics at ordinary times, make statistics on the analyzed items according to their nature, use, category, region and responsible person, and establish ledgers so that they can be well documented when preparing financial analysis reports.

2. Pay attention to important matters. Ying Qin, a financial officer, is good at recording major changes in the operation and financial status of enterprises, and recording the time, plan, budget, responsible person and various influencing factors of the changes. Make analysis and judgment immediately when necessary, and classify and file the documents of each department.

3. Pay attention to the operation. Financial personnel should attend relevant meetings as much as possible to learn about production, quality, market, administration, investment and financing. Attending the meeting and listening to opinions from all sides is conducive to financial analysis and evaluation.

4. Collect reports regularly. In addition to collecting some accounting data, financial personnel should also ask all relevant departments of the company (production, procurement, market, etc.). Submit other available reports in time, and carefully review these reports, find problems in time, sum up problems, and form the habit of thinking and learning more.

5. Job analysis. The financial analysis of most enterprises is often done by financial managers, but the notes to statements are provided by financial personnel in various positions. Therefore, all financial personnel should be required to form the habit of analyzing their own work, which can not only improve their personal quality, but also help each post learn from each other's experience. Every post should find and analyze problems, so as to prepare a comprehensive and in-depth financial analysis report.

(B) the establishment of financial analysis and reporting standards

Although the financial analysis report has no fixed format and inconsistent presentation methods, it is not irregular. If the analysis guide is established, the routine analysis items are standardized and institutionalized, and a series of analysis instructions such as cash flow, sales return, production cost and purchase cost change are established, the effect of getting twice the result with half the effort can be achieved.

Model essay on financial analysis report

Provincial Department of Commerce:

19×× years, under the situation of intensified reform and opening up and sustained and steady development of the city's economy, the enterprises affiliated to our bureau insisted on improving efficiency as the center, invigorating the economy and strengthening management as the focus, deepened internal reform, tapped the potential, adjusted the management structure, expanded the scale of operation, further improved the internal operating mechanism of enterprises, and strived to develop competition. The sales revenue reached ×××× 10,000 yuan, an increase of more than 30% over last year, and achieved good economic and social benefits.

(A) the completion of major economic indicators

This year's commodity sales revenue is RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The annual profit was ×××× 10,000 yuan, an increase of 4.68% over the previous year. The profit of commercial enterprises is RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The total working capital turnover days were 128 days, a decrease of 18 days compared with the previous year. Among them, the turnover days of commercial enterprises are 60 days, which is 7 days slower than the previous year's 53 days.

(2) Analysis of major financial conditions

1. Sales revenue

By strengthening competition awareness, adjusting business structure, adding business outlets and expanding sales scope, sales revenue has been improved. For example, the sales revenue of Nanyi Department Store increased by 2.964 million yuan compared with last year; Gudu Wujiao Company increased by 3.962 million yuan over the previous year.

2. Cost level

The total cost of global commercial circulation increased by 6.5438+0.448 million yuan over the previous year, and the cost level increased by 0.82%, of which: ① the freight and miscellaneous fees increased by 6.5438+0.310 million yuan; ② The storage fee increased by 45,000 yuan; ③ The total salary is 3 1 1,000 yuan; ④ Welfare expenses increased by 67,000 yuan; ⑤ The house rental fee increased by 502,000 yuan; ③ Amortization of low-value consumables increased by 52,000 yuan.

From the perspective of changing factors, it is mainly influenced by policy factors: ① the proportion of "three-capital" and "one-capital" has been adjusted, which has increased the absolute value of expenses by 6.5438+0.28 million yuan; (2) The adjustment of house rental price will increase the cost by 502,000 yuan; (3) Enterprises generally adjust their wages, increasing the cost by 809,000 yuan. After deducting the influence of these three factors, the absolute amount of expenses in this period is 9.056 million yuan, a relative decrease of 6.5438+0.02 million yuan over the previous year. The cost level was 6.7%, down 0.4% from the previous year.

3. Use of funds

At the end of the year, the total amount of funds occupied was ×××× 10,000 yuan, an increase of 28.7% over the previous year. The occupied commercial capital is RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× From the analysis of capital occupation, the proportion of capital occupation is seriously unreasonable, and we should continue to strengthen the clean-up of "triangular debts".

4. Income

Corporate profits increased by ××× ten thousand yuan over the previous year. The main factors are:

(1) Increasing factors: ① As the sales revenue increased by 8.043 million yuan over the previous year, the profit increased by 4 1.8 million yuan; ② As the gross profit margin increased by 0.52% over the previous year, the profit increased by 800,000 yuan; (3) Because other income was 430,000 yuan more than the same period, the profit increased by 427,000 yuan; (4) As the expenditure decreased by 66,5438+0,000 yuan compared with the previous year, the profit increased by 66,5438+0,000 yuan.

(2) Decreasing factors: ① The expense level increased by 0.82% compared with the previous year, and the profit decreased by 6.5438+0.56 million yuan; ② As the tax rate increased by 0.04% over the previous year, the profit decreased by 50,000 yuan; (3) Property losses increased by 654.38+0.68 million yuan over the previous year, while profits decreased by 654.38+0.68 million yuan. The above two factors offset each other, and this year's profit is more than ×××× 10,000 yuan.

(3) Existing problems and suggestions

1. The capital occupation increased too fast, and the settlement capital occupied a large proportion, which was unbalanced. In particular, other receivables and sales receivables have risen sharply, which will have a great impact on the economic benefits of enterprises if they are not cleaned up in time. Therefore, it is suggested that business leaders should pay attention to it, and units with more accounts receivable should take the lead, deploy special personnel, set up a collection team and actively recover it. Bonuses and wages can also be linked to recycling loans to mobilize the enthusiasm of recycling personnel. At the same time, enterprise managers are required to strictly control the management of goods sold on credit to prevent the emergence of new triangular debts.

2. There are more and more operating loss-making units, and the losses are getting bigger and bigger. The overall enterprise has not made up for the loss of RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× It is suggested that business leaders should strengthen the rectification and management of loss-making enterprises and do a good job of turning losses into profits.

3. All kinds of enterprises have potential losses to varying degrees. The global prepaid expenses are as high as RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××