Compendium Of Financial Analysis Report Writing

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I. contents and format of financial analysis report

1. Classification of financial analysis reports.

The financial analysis report can be divided into two types from the time of preparation: one is the periodic analysis report, the other is the non regular analysis report, two.

Regular analysis reports can be divided into daily, weekly, daily, monthly, quarterly and annual reports, which are determined according to the company's management requirements. Some companies also need to analyze specific time points.

The contents can be divided into three categories, one is the comprehensive analysis report, the two is the special analysis report, and the three is the project analysis report.

The comprehensive analysis report is the analysis and evaluation of the company's overall operation and financial status; the special analysis report is a part of the company's operation, such as the analysis of the flow of funds and sales income variables; the project analysis report is an analysis of the company's local or an independent operation project.

2, the format of financial analysis report.

Strictly speaking, there is no fixed format and genre in financial analysis report, but it requires that it reflect the main points, analyze thoroughly, have substantial evidence, clear points, and meet the requirements of the submitted objects.

Generally speaking, the financial analysis report should contain the following aspects: the summary paragraph, the explanatory paragraph, the analysis section, the evaluation section and the recommendation section, that is, the five paragraph theory usually.

But in the actual compilation and analysis, we must choose according to the specific purposes and requirements, and not necessarily include these five parts.

In addition, the financial analysis report can adopt some innovative methods in the way of expression, such as the combination of word processing and graphic expression to make it easy to understand, vivid and image.

3, the contents of the financial analysis report.

As mentioned above, the financial analysis report mainly includes the above five aspects.

The first part is the summary section, which summarizes the company's comprehensive situation and gives the financial report recipients a general understanding of the financial analysis statement.

The second part is an introduction to the operation and financial status of the company, which requires proper expression and accurate data quotation.

When the economic index is explained, the absolute number, the comparison number and the composite index number can be used appropriately.

Pay special attention to the focus of the company's current operation and reflect the important issues separately.

The focus of the company's work at different stages and months is different, and the key points of financial analysis are different.

If the company is in the process of launching new products and developing the market, the financial analysis report of all sectors of the company needs to analyze the cost, return and profit data of new products.

The third part of the analysis section is the analysis and research of the company's operation. While explaining the problem, we should also analyze the problem and find out the causes and crux of the problem, so as to achieve the purpose of solving the problem.

Financial analysis must be well founded, and it is necessary to refine and decompose the indicators, because the data of some reports are vague and general. They should be good at using tables and illustrations and highlighting the contents of analysis.

To analyze the problem, we must be good at grasping the main points, reflecting the focus of the company's operation and easily overlooked problems.

The fourth part is the evaluation section. After making financial statements and analysis, we should give a fair and objective evaluation and forecast from the financial point of view to the management, financial status and earnings performance.

Financial evaluation can not be applied to the irresponsible language, such as specious, accessible, backward, swaying, and so on. The evaluation should be carried out in two aspects: positive and negative. The evaluation can be carried out separately or in the analysis part.

The fifth part is the suggestion section, that is, the opinions and opinions formed by financial personnel after analyzing the operation and investment decisions, especially the suggestions for improvement in the operation process.

It is worth noting that the recommendations made in the financial analysis report can not be too abstract, but to be specific, it is best to have a practical plan.

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Two. Several tasks that should be done well in writing financial analysis report.

(1) accumulate materials to prepare for writing reports.

1, establish ledgers and databases.

Accounting vouchers, accounting books and accounting statements are formed through accounting.

However, it is often not enough to prepare financial analysis reports by relying solely on data from these vouchers, accounts and statements.

For example, when analyzing the reasons for the increase of the ratio 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, but these data can not be directly obtained from the account books.

This requires analysts to do a lot of data statistics in peacetime. According to the nature, usage, category, region and responsible person, the analysis items are collected monthly, quarterly and yearly to establish accounts, so that they can be well documented when preparing financial analysis reports.

2, pay attention to important matters.

The financial personnel should be diligent in recording the major changes in the operation and operation and financial situation, and record the time, plan, budget, responsible person and the various influencing factors that have changed.

Make analysis and judgement immediately when necessary, and classify and file all kinds of departments.

3, pay attention to operation and operation.

Financial personnel should strive to participate in relevant meetings as far as possible, and understand all kinds of situations such as production, quality, market, administration, investment, financing and so on.

Attend meetings and listen to all aspects of opinion, which is beneficial to financial analysis and evaluation.

4, regularly collect reports.

In addition to collecting some data in accounting, financial personnel should also submit timely reports to other relevant departments (production, purchase, market, etc.) to make careful examination, timely detection and summary of problems, and develop the habit of thinking more and studying more.

5, job analysis.

Most financial analysis work is usually done by financial managers, but the report notes should be provided by the financial personnel of each post.

Therefore, all financial personnel should be required to form an analytical habit of their work, so that they can not only improve their personal qualities, but also help each other learn from each other's experience.

Only by finding problems and analyzing problems in every job can we write a comprehensive and in-depth financial analysis report.

(two) setting up guidelines for financial analysis report

Although the financial analysis report has no fixed format and inconsistent expressions, it is not without rules.

If we set up guidelines for analysis work, standardize, standardize and institutionalize the routine analysis projects, we can establish a series of analysis instructions such as cash flow, sales refund, production cost and procurement cost changes, so that we can achieve twice the result with half the effort.