The subject of financial statement analysis is the user of financial statements, mainly including equity investors, creditors, managers, government agencies and other persons with interests in the enterprise.
Among them, the investor is the equity investor of the company, that is, the ordinary shareholder, who is mainly concerned with solvency, profitability and risk; Creditors are the people who lend to the enterprise and get the repayment commitment of the enterprise, and they are mainly concerned about whether the enterprise has the ability to repay debts; Managers are a group of individuals employed by owners to manage the company's assets and liabilities; Government agencies include tax departments, management departments of state-owned enterprises, securities management agencies, accounting regulatory agencies and social security departments; Other persons include employees, auditors and consultants of intermediary agencies.
Different users need different information and adopt different analysis procedures when using financial statements for their own purposes.
?
What are the subjects of financial statement analysis
The subjects of financial statement analysis include:
（1） Creditor: Creditor refers to the person who borrows money to the enterprise and gets the repayment commitment of the enterprise. Creditors are concerned about whether the enterprise has the ability to repay debts. Creditors can be divided into short-term creditors and long-term creditors.
（2） Investor: The investor refers to the equity investor of the company, namely the common shareholders. The purpose of common shareholders' investment in the company is to expand their own wealth. They are concerned about solvency, profitability and investment risk. Equity content:
The level of the company's current and long-term earnings, and whether the company's earnings are vulnerable to major changes
What is the current financial situation, and what are the risks and rewards determined by the company's capital structure
Compared with other competitors, what is the company's position.
（3） Managers: managers refer to a group of individuals employed by owners to manage the company's assets and liabilities, sometimes referred to as the "management authority". Managers care about the company's financial situation, profitability and sustainable development ability. Managers can obtain internal information that cannot be obtained by external users. Their main purpose in analyzing reports is to improve them.
（4） Relevant persons of government agencies: government agencies are also users of the company's financial statements, including tax authorities, management departments of state-owned enterprises, securities management agencies, accounting supervision agencies and social security departments. They use financial statements to fulfill their supervision and management responsibilities.
（5） Others
Development materials:
Financial statements are accounting statements that reflect the capital and profit status of an enterprise or budget unit in a certain period. The financial statements are the main part of the financial report, and do not include the director's report, management analysis, financial statement and other information included in the financial report or annual report.
Preparation steps: financial statements are basically prepared by collecting and sorting the data recorded in daily accounting records. In order to provide comparative information, each item in the balance sheet needs to fill in two columns of "balance at the beginning of the year" and "balance at the end of the year". If the name and content of each item specified in the balance sheet of the current year are inconsistent with those of the previous year, the name and number of each item in the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year.
Brief Introduction Subject, Object and Objective of Financial Statement Analysis
The stakeholders of the enterprise are the main body of financial analysis.
Financial statement analysis is the behavior of specific subjects, who serve their own decision-making through the analysis of enterprise financial information. The specific subject here refers to the stakeholders of the enterprise. Therefore, the financial analysis subject of the enterprise refers to the unit or individual that has an interest relationship with the enterprise and hopes to obtain financial information useful for its decision-making through the analysis of the enterprise's financial statements.
The object of financial statement analysis is the basic activities of enterprises.
Financial statements are highly comprehensive of business activities and contain a lot of useful information. The analysis of financial statements is to obtain information from the statements that meets the analysis purpose of the users of the statements, understand the characteristics of enterprise activities, evaluate their performance, and find out their problems. Therefore, the object of financial statement analysis is the basic activities of the enterprise reflected in the financial statements.
Objectives of financial statement analysis:
It is based on the financial statements and adopts scientific evaluation standards and applicable analysis methods. Follow the standard analysis procedure, and compare and analyze the financial status, operating results, cash flow and other important indicators of the enterprise. It is an economic management activity to judge, evaluate and predict the financial situation, operation and performance of an enterprise.
Extended data
The analysis of financial statements mainly includes the analysis of balance sheet, income statement, cash flow statement and notes to each statement. Different users have different purposes, so the focus of the analysis is different, but in general, it mainly includes the following contents:
1. Through the analysis of the balance sheet, we can see the distribution of assets, the level of liabilities and the composition of owner's equity of the enterprise, and understand and master the scale and solvency of the enterprise and the financial risks it faces.
2. Through the analysis of the income statement, we can understand the relationship between the enterprise's income, costs and expenses and their impact on profits. By comparing the profit and loss indicators in the income statement with similar enterprises, we can predict the profitability of the enterprise in a future operating cycle.
3. Through the analysis of the cash flow statement, we can see the cash flow situation in the enterprise's investment activities and financing activities, perspective the efficiency and effect of the enterprise's cash operation, understand whether the source channel of the enterprise's cash is reasonable, and whether the way to use cash is scientific. At the same time, we can also understand the enterprise's debt paying ability, dividend paying ability, and investment ability.
4. Through the analysis of the notes to the financial statements, we can further understand the specific contents of the items listed in the balance sheet, income statement, cash flow statement and other statements, as well as the contents that have not been listed in these statements.
5. Comprehensive analysis of financial statements. A single analysis of the main table or notes of a financial statement cannot completely reflect a certain content. The important information hidden by the enterprise can be obtained through comprehensive analysis of the articulation relationship between the reports.
