财务分析报告的内容与格式

1、财务分析报告的分类。财务分析报告从编写的时间来划分，可分为两种：一是定期分析报告，二是非定期分析报告。定期分析报告又可以分为每日、每周、每旬、每月、每季、每年报告，具体根据公司管理要求而定，有的公司还要进行特定时点分析。从编写的内容可划分为三种，一是综合性分析报告，二是专项分析报告，三是项目分析报告。综合性分析报告是对公司整体运营及财务状况的分析评价；专项分析报告是针对公司运营的一部分，如资金流量、销售收入变量的分析；项目分析报告是对公司的局部或一个独立运作项目的分析。

2、财务分析报告的格式。严格的讲，财务分析报告没有固定的格式和体裁，但要求能够反映要点、分析透彻、有实有据、观点鲜明、符合报送对象的要求。一般来说，财务分析报告均应包含以下几个方面的内容：提要段、说明段、分析段、评价段和建议段，即通常说的五段论式。但在实际编写分析时要根据具体的目的和要求有所取舍，不一定要囊括这五部分内容。

此外，财务分析报告在表达方式上可以采取一些创新的手法，如可采用文字处理与图表表达相结合的方法，使其易懂、生动、形象。

3、财务分析报告的内容。如上所述，财务分析报告主要包括上述五个方面的内容，现具体说明如下：

第一部分提要段，即概括公司综合情况，让财务报告接受者对财务分析说明有一个总括的认识。

第二部分说明段，是对公司运营及财务现状的介绍。该部分要求文字表述恰当、数据引用准确。对经济指标进行说明时可适当运用绝对数、比较数及复合指标数。特别要关注公司当前运作上的重心，对重要事项要单独反映。公司在不同阶段、不同月份的工作重点有所不同，所需要的财务分析重点也不同。如公司正进行新产品的投产、市场开发，则公司各阶层需要对新产品的成本、回款、利润数据进行分析的财务分析报告。

第三部分分析段，是对公司的经营情况进行分析研究。在说明问题的同时还要分析问题，寻找问题的原因和症结，以达到解决问题的目的。财务分析一定要有理有据，要细化分解各项指标，因为有些报表的数据是比较含糊和笼统的，要善于运用表格、图示，突出表达分析的内容。分析问题一定要善于抓住当前要点，多反映公司经营焦点和易于忽视的问题。 第四部分评价段。作出财务说明和分析后，对于经营情况、财务状况、盈利业绩，应该从财务角度给予公正、客观的评价和预测。财务评价不能运用似是而非，可进可退，左右摇摆等不负责任的语言，评价要从正面和负面两方面进行，评价既可以单独分段进行，也可以将评价内容穿插在说明部分和分析部分。

第五部分建议段。即财务人员在对经营运作、投资决策进行分析后形成的意见和看法，特别是对运作过程中存在的问题所提出的改进建议。值得注意的是，财务分析报告中提出的建议不能太抽象，而要具体化，最好有一套切实可行的方案。

 

第二篇：财务分析报告内容及要求

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