财务分析报告内容及要求

（一）公司简介及行业背景

在本部分需要对公司基本情况、行业背景及公司在行业中所处地位进行介绍。

（二）财务报告分析

本部分需要对所选公司的资产负债表、利润表、现金流量表进行单独分析。

1、资产负债表分析

要求对资产质量和资本结构质量进行分别分析。两部分里均要求进行水平分析和垂直分析，并对其中的具体构成项目进行分项分析。

其中：水平分析中要求计算两年数据变动额和变动率；垂直分析中要求计算各构成项目占总资产（或权益）的比重。 2、利润表分析

要求进行水平分析和垂直分析，并对表中的具体项目进行分项分析。

其中：水平分析中要求计算两年数据变动额和变动率；垂直分析中要求计算各构成项目占营业收入的比重（每股收益及之后项目无需计算）。

3、现金流量表分析

要求分析现金净流量构成、现金流入量构成（包含现金总流入构成、现金流入内部构成）、现金流出构成（包含现金总流出构成、现金流出内部构成）。

其中：现金净流量分析要求分析三种活动现金净流量对现金及现金等价物净增加额的影响程度；

现金流入（出）量构成分析中：现金总流入（出）构成分析要求计算三种活动的现金流入（出）占现金流入（出）总量的比重；现金流入（出）内部构成分析中要求分别计算每种活动中现金流入（出）的具体项目占该种活动现金流入（出）总量的比重。

（三）财务指标分析

本部分要求计算分析偿债能力、盈利能力、营运（资产运营）能力、发展能力四个方面，每个指标分析均要图表结合，并说明变动原因。

其中：

偿债能力要求计算分析短期偿债能力和长期偿债能力，短期偿债能力指标至少要包含流动比率、速动比率、现金比率及现金流量比率；长期偿债能力指标至少必须包含资产负债率、产权比率、利息保障倍数。

盈利能力要求计算资产息税前利润率、股东权益报酬率、每股收益、销售毛利率、销售净利率、销售现金比率、核心利润率、经营性资产报酬率、投资性资产报酬率。

营运能力要求计算存货周转率、应收账款周转率、流动资产周转率、固定资产周转率、总资产周转率。

发展能力要求计算销售增长率、资产增长率、股权资本增长率、利润增长率。

（四）分析结论

要求对前述分析内容进行总结，对公司存在问题及优势进行总体评价。 模板：（仅供参考，具体内容按前述要求列）

目 录

第一章 公司与行业背景分析 ························································· 1

1.1公司基本情况 ······························································································· 1

1.1.1公司介绍 ································································································ 1

1.1.2 公司战略分析 ························································································· 1

1.2 通讯行业分析 ······························································································· 5

1.2.1固定通讯设备分析 ··················································································· 5

1.2.2 移动通信设备分析··················································································· 5

1.2.3光通信分析 ····························································································· 5

1.2.4 数据通信分析 ························································································· 6

第二章 财务比率分析 ····························································································· 7

2.1偿债能力分析 ······························································································· 7

2.1.1流动比率 ··································································································· 7

2.1.2速动比率 ··································································································· 7

2.1.3资产负债率分析 ························································································· 8

2.2营运能力分析 ······························································································· 9

2.2.1存货周转率 ································································································ 9

2.2.2应收账款周转率 ························································································· 9

2.2.3 流动资产周转率 ······················································································· 10

2.2.4 总资产周转率 ·························································································· 11

2.3盈利能力分析 ····························································································· 11

2.3.1销售净利率 ······························································································ 11

2.3.2资产净利率 ······························································································ 12

2.3.3权益净利率 ······························································································ 12

2.3.4 每股收益 ································································································· 13

2.4发展能力 ···································································································· 14

2.4.1营业总收入增长率 ···················································································· 14

2.4.2利润总额增长率 ······················································································· 14

2.4.3总资产增长率··························································································· 15

第三章 财务报表分析 ··························································································· 16

3.1 资产负债表分析 ························································································· 16

3.1.1资产分析 ································································································· 16

3.1.2总权益变动分析 ······················································································· 19

3.2利润表分析 ································································································· 22

3.2.1 营业收入 ································································································· 22

3.2.2营业成本 ································································································· 22

3.2.3净利润····································································································· 23

3.2.4公司利润构成、期间费用及所得税····························································· 23

3.2.5利润总额 ································································································· 25

3.3现金流量表分析 ·························································································· 25

4.3.1经营活动产生的现金流量 ·········································································· 25

4.3.2投资活动中产生的现金流量······································································· 30

4.3.3筹资活动产生的现金流量 ·········································································· 30

第四章 总结 ··········································································································· 32

4.1 问题 ·········································································································· 32

4.1.1企业财务风险大 ······················································································· 32

4.1.2企业营运能力低 ······················································································· 32

4.1.3公司资产利用效益低················································································· 32

4.1.4公司发展能力差 ······················································································· 32

4.1.5公司出现巨额亏损 ···················································································· 32

4.2建议 ·········································································································· 33

4.2.1控制人员成本··························································································· 33

 

第二篇：石景山区部门决算财务分析报告内容规范

石景山区部门决算财务分析提纲

为帮助各行政事业单位财务人员做好年终财务分析工作，提高全区的整体财务分析水平，我们提供部门决算的财务分析提纲，请参照执行。

第一部分、未通过审核提示信息情况说明

对于上报区财政局的决算数据，存在未通过审核公式的提示信息，需要逐条说明。主要说明报表中不符合填报要求或未通过审核公式的原因及其他需求说明的事项。

第二部分、财务分析

分析全年单位的财务活动的全过程及其结果。基本内容如下：

一、 分析单位预算执行情况和收入支出情况：主要分析预算执行完

成情况，分析本期实际收支与以前各期相比，有无特殊变化及其变化原因等。分析各项收入的核算内容，特别是其他收入需详细说明，分析开支水平和支出结构。

二、 分析资产、负债的构成及资产使用情况：分析资产、负债的构

成情况，国有资产的保管和使用情况等。

三、 分析人员增减情况：分析人员数量和结构变化情况及其原因；

人员增减变化对支出的影响及影响程度。

以上分析可以借助财务分析指标进一步加以说明，举例如下： 1、

2、

3、

4、 本年收入、本年支出的增长率，各项收入占本年收入的比例，各项支出占本年支出的比例等。 财政拨款收入、支出的增长率以及财政拨款支出中基本支出、项目支出的比例等 资产负债率 年末结余占资金来源的比例：如项目支出结余率＝年末结余/（上年结

转＋财政拨款＋预算外资金＋其他资金）（财决06-1表）