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2008-05-15Financial Analysis - [Financial Analysis]
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Financial analysis of financial reports and other information relevant information as the basis, using a series of specialized techniques and methods, enterprises and other economic organizations, past and present of the fund-raising activities, investment activities, business activities, and distribution activities of profitability, operating capacity , Solvency and ability to increase the state of the analysis and evaluation of the economic management activities. It enterprises for investors, creditors, business and other businesses concerned about the organization or individual enterprises to understand the past, the evaluation of the status quo enterprises, enterprises predict the future, make the right decisions to provide accurate information, or based on.
With regard to the financial analysis of the definition, there are a variety of expression, the University of Southern California professor of American Water B. Neigs that the nature of financial analysis and decision-making is to collect all the relevant financial information and analysis and interpretation of a technology. American City University of New York Leopold A. Bernstein, a financial analysis of the judgement process, aimed at assessing business now or in the past financial position and operating results, its main purpose is to the future status of enterprises and operating results for the best forecast.
Financial analysis of numerous methods and analysis tools, specific applications should be based on an analysis of the purposes set. The most frequently used or on financial indicators alone targets, indicators and more comprehensive analysis, coupled with the use of some reference value (such as budget, goals, etc.), use some method of analysis (a ratio, trends, structure, factor, etc.) for analysis, Then intuitive and humanity of the format (statements by the report, and so on) presented to the user.历史上的今天:
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