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The financial statements reflect the results of operations and financial position of an enterprise , to analyze the financial statements , and its purpose is to identify and provide the accounting statements digital included trends and relationships , corporate solvency is concerned, particularly investors , profitability, operating and development capacity , and other financial information to users of financial statements , according to the judge and to make relevant decisions , provide the basis for financial decision-making, planning and financial control . On the basis of the study of corporate financial analysis theory , the use of the balance sheet , income statement , cash flow statement data and other relevant information , to make a scientific corporate profitability , solvency , operational capabilities and development ability , accurate evaluation and judgment , for example, company A system of financial analysis of the financial statements of the company , from the five aspects of the financial reporting system has been improved , and further financial analysis of the system . The proposed policy responses and measures to improve the financial analysis .
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