Selected Business Data Analysis Reports (9)

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Business Data Analysis Report

Part 1: Model Report of Business Data Analysis

1、 Content and format of financial analysis report

（1） Classification of financial analysis report. Financial analysis report can be divided into two types according to the time of preparation: regular analysis report and irregular analysis report. Regular analysis reports can also be divided into daily, weekly, ten day, monthly, quarterly and annual reports, depending on the company's management requirements. Some companies also need to conduct specific time point analysis. The contents can be divided into three categories: ① comprehensive analysis report; ② Special analysis report, ③ project analysis report. 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 capital flow and sales revenue variables; The project analysis report is an analysis of the company's local or an independently operated project.

（2） Format of financial analysis report. Strictly speaking, the financial analysis report does not have a fixed format and genre, but it is required to reflect the key points, analyze thoroughly, have evidence, have a clear view, and meet the requirements of the submission object. Generally speaking, the financial analysis report should include the following contents: summary paragraph, explanation paragraph, analysis paragraph, evaluation paragraph and suggestion paragraph, that is, the five paragraph formula. However, in the actual preparation of the analysis, there should be some choices according to the specific purposes and requirements, not necessarily including five parts. In addition, the financial analysis report can adopt some innovative methods in expression, such as combining word processing with graphic expression to make it easy to understand, vivid and vivid.

（3） Contents of the financial analysis report. As mentioned above, the financial analysis report mainly includes the above five aspects, which are described as follows:

The first part is the summary paragraph, which summarizes the comprehensive situation of the company and enables the recipient of the financial report to have a general understanding of the financial analysis.

The second part is the introduction of the company's operation and financial status. This part requires proper wording and accurate data quotation. When explaining economic indicators, absolute numbers, comparative numbers and composite index numbers can be properly used. Pay special attention to the focus of the company's current operation, and reflect the important matters separately. Some financial analysis software can be used, such as year on year and month on month analysis of A/R, A/P, sales and other data. The focus of the company's work is different in different stages and months, and the focus of financial analysis is also different. If the company is launching new products and developing markets, all levels of the company need to make financial analysis on the cost, payment collection and profit data of new products.

The third part is the analysis section of the company management Analyze and study the situation. While explaining the problem, we should also analyze the problem, find the cause and crux of the problem, so as to achieve the purpose of solving the problem. The financial analysis must be reasonable, and the indicators should be broken down in detail, because some statements data Be vague and general. Be good at using tables and diagrams to highlight the content of analysis. When analyzing problems, we must be good at grasping the current key points, and reflect the company's business focus and easily ignored problems.

The fourth part is the evaluation section. After making financial statements and analysis, we should give a fair and objective evaluation and prediction of the business situation, financial situation and profitability from a financial perspective. Financial evaluation should not use irresponsible language such as specious, progressive and regressive, and swing from left to right. Evaluation should be conducted from both positive and negative aspects. Evaluation can be conducted separately by sections, or the evaluation content can be interspersed in the explanation part and analysis part.

Part V Suggested paragraph. That is, the opinions and opinions formed by the financial personnel after the analysis of the operation and investment decisions, especially the improvement suggestions for the problems existing in the operation process. It is worth noting that finance analysis report The suggestions put forward in should not be too abstract, but should be specific. It is better to have a set of practical plans.

2、 Several tasks for writing financial analysis report

（1） Accumulate materials to prepare for report writing

1. Establish data database. Relevant analysis data can be obtained with the help of financial analysis software, because these analysis data are easy to obtain under the financial analysis software.

3. Focus on operation. Before making the analysis report, it is better to have a communication with the boss to understand what his real needs are. Otherwise, no amount of tables and data indicators will be useful without the information he wants. It is necessary to combine the actual situation of the company, analyze the actual business from the financial perspective, find out the variables and reasons, and put forward suggestions with appropriate words. It is also necessary to communicate with other departments, get some information from employees, verify it through figures, understand the meaning behind each figure, and deepen the understanding of relevant business of the enterprise.

If all departments fully discuss and agree on an analysis plan in advance, it will not be a big problem in operation. The difficulty is that there are often temporary or temporary decisions that cause your analysis to be temporary or temporary - it is inevitable that your analysis will be biased east by west. Today seems to have a high degree of analysis, which may be the source of future disasters. Therefore, the reality is to analyze the rationality of the current implementation stage of the budget, that is, whether there is a practical landing point for the current action.

4. Collect reports regularly. In addition to collecting data on accounting, financial personnel should also require relevant departments of the company (production, procurement, market, etc.) to submit other available statements in a timely manner, carefully review these statements, find problems in a timely manner, and think more and study more.

5. Post analysis. The financial analysis work of most enterprises is often completed by the financial manager, but the report materials need to be provided by the financial personnel of each position. Therefore, all financial personnel are required to form the habit of analyzing their own work, which can not only improve their personal quality, but also help each position learn from each other's experience. Only when every post finds and analyzes problems can a comprehensive and in-depth financial analysis report be prepared.

（2） Guidelines for Establishing Financial Analysis Report

Although the financial analysis report has no fixed format and inconsistent presentation methods, it is not irregular. If we set up a work guide for analysis, make the routine analysis items written, standardized and institutionalized, and set up a series of analysis instructions such as cash flow, sales collection, production cost, purchase cost changes, we can get twice the result with half the effort.

3、 The way of thinking should be correct

（1） Cost analysis, expense analysis and profit and loss analysis are for internal management departments, so the analysis methods and ideas should be closer to management accounting rather than seeking answers within the scope of traditional financial accounting

Management accounting pays attention to the setting of standards, the analysis of differences, and the division of responsibilities. For example, when analyzing expenses, there should be expense standards, such as the monthly expense standard of travel expenses, whether it is actually overspent or saved, what is the reason, where is the responsibility, and what measures need to be taken to improve management. For example, profit and loss analysis, in addition to the final net profit figure on the profit and loss statement, how about the profit and loss of each region, how much each customer contributes, how about the completion compared with the budget, and what is the price trend of the product. These help to summarize the management and operation situation, and then guide the decision-making layer to improve the operation information, It is one of the most important jobs for financial analysts who serve managers. When doing cost analysis, I like to use the "fishbone diagram" method to find problems, raise problems, find the causes of problems, and propose solutions. Of course, it does not mean that indicators cannot be used for analysis, but that when using indicators to analyze reasons, we should be good at looking at problems from the perspective of management and solving problems.

（2） Financial profit and loss analysis is the analysis of financial operation results and profits, mainly from the following aspects:

1. Completion of the company's main business income. Compared with the same period last year, the annual budget of the company was completed. Budget completion analysis; Sales growth analysis; Analysis of enterprise income composition (main business income and other business income; cash sales income and credit sales income; main business composition; regional income composition); Analysis of price factors and sales volume factors affecting income; Analyze the operation in detail.

2. Analysis on the completion of profit indicators. Compare and complete the annual budget of the company with the same period last year, and analyze the influencing factors of its changes. Mainly analyze the reasons for the increase or decrease of main business profit and net profit, and analyze the profitability of major products. Budget completion analysis; Profit growth analysis; Profit composition analysis (various profit composition, main business profit composition, regional profit composition); Profit analysis (net profit, total profit, operating profit, main business profit); Influence of accounting adjustment factors.

3. Main business cost analysis. Compare and complete the annual budget of the company with that of the same period last year, analyze and explain the factors of increase and decrease and the degree of influence, and find out the key to the problem. Budget completion analysis; Cost reduction of main business; Cost reduction rate of main business; The reduction amount and rate of main business cost of each main product, and their impact on the reduction rate of main business cost of all products; Analysis of unit sales cost of main products.

4. Period cost analysis. Analyze the operating expenses, administrative expenses and financial expenses to find out the subjective and objective factors affecting the increase and savings. Whether the human resources expenses, scientific research funds, office expenses, entertainment expenses, travel expenses, etc. exceed the budget, how to control them, and focus on the analysis of key and abnormal problems. However, before profit and loss analysis, especially cost analysis, cost division and cost responsibility implementation are particularly important.

（3） Illustrate financial analysis

The electricity bill has decreased by 10% this month, and the in-depth analysis can be made as follows: why? Because the weather is getting cooler and the air conditioner is used less. How much does this factor affect? It affects 6%, so there are other factors besides this? Yes, and Changchun has reduced the electricity charge per kilowatt hour. How can it be reduced? How much is that reduced? 0.2 yuan per degree, affecting 7%. What is the other 1%? Due to the high power consumption in the manufacturing process of new products launched this month, the electricity bill increased by 1%. The height analysis that can be done is:

1. The cost reduction measures required by the management last month were positively reflected. The air conditioning electricity charge has dropped significantly, about 200000 yuan, but there is still a gap between the set goal of electricity charge reduction. If we continue to strengthen publicity and control, we should be able to reduce another 100000 yuan next month. In this way, 20 × 4+10 × 3=110 yuan can be saved throughout the year.

2. Although the new product launched this month consumes a lot of electricity during manufacturing, it has a positive impact on the profit after controllable expenses (PAC) through volume cost profit analysis. At the same time, the feedback from the market department also shows that the new product is competitive. It is suggested to continue to strengthen the promotion of new products and the maintenance of machinery and equipment.

Real financial analysis cannot simply compare figures, but should reveal the inevitable connection between related businesses behind the figures, find out the reasons, and put forward measures and suggestions.

matters needing attention

Accumulate material

1. Establish account and database. Accounting vouchers, accounting books and accounting statements are formed through accounting. However, it is often not enough to rely on the data of these vouchers, account books and statements to prepare financial analysis reports. For example, when analyzing the reasons for the growth of the ratio of operating expenses to operating revenues, it is often necessary to analyze the relationship between revenues and expenses realized by different regions, different commodities, and different responsible persons, but these data cannot be directly obtained from the account books. This requires analysts to do a lot of data statistics at ordinary times, make statistics on the analyzed items by nature, purpose, category, region, responsible person, monthly, quarterly, and annually, and establish standing books so that they can be checked when preparing financial analysis reports. 2. Pay attention to important matters. Financial personnel shall be diligent in making records of major changes in operation and financial status, recording the time, plan, budget, responsible person and various influencing factors of the change. Make analysis and judgment immediately when necessary, and classify and file the documents of various departments.

3. Focus on operation. Financial personnel should try to participate in relevant meetings as much as possible to understand production, quality, market, administration, investment, financing and other situations. Attending the meeting and listening to opinions from all sides is conducive to financial analysis and evaluation.

4. Collect reports regularly. In addition to collecting some data on accounting, financial personnel should also require all relevant departments of the company (production, procurement, market, etc.) to submit other available statements in a timely manner. They should carefully review these statements, find problems in a timely manner, summarize problems, and develop the habit of thinking more and studying more.

5. Job analysis. The financial analysis of most enterprises is often completed by the financial manager, but the report notes are provided by the financial personnel of each position. Therefore, all financial personnel should be required to form the habit of analyzing their own work, which can not only improve their personal quality, but also help each position learn from each other's experience. Only when every post finds and analyzes problems can a comprehensive and in-depth financial analysis report be prepared.

Part 2: Model Report of Business Data Analysis

Key words: XBRL form Financial report Implementation effect Enterprise operation

Project name: This is the 2016SY07 phased achievement of the school level scientific research project of Hubei Three Gorges Vocational and Technical College

1、 Advantages of XBRL financial report production mode

XBRL financial report is an example document spread based on Internet technology. It contains a lot of rich semantic information, and can objectively and truly reflect the company's financial status and operating conditions. XBRL report processing technology under the background of Internet technology uses XML language for financial production, which solves the problem of singularity of traditional financial report analysis and production. Moreover, in the traditional financial report production, the carrying capacity of data information is relatively low, and it is difficult to comprehensively reflect the operation of each department of the company. However, XBRL financial reports contain a large number of information elements, and the information integrity, accuracy and reliability of XBRL reports are stronger. XBRL can meet the needs of reading in a variety of formats. It can generate reports for reading in traditional ways and for reading by a variety of information tools.

2、 Research on the Quality Assurance Effect of XBRL Financial Reporting Implementation

（1） Information quality control and document instance construction prepared by XBRL

In the process of preparing XBRL, staff should strive to control the factors that adversely affect the quality of report information. When sorting and mapping report elements, appropriate elements can not be found, which may damage the information consistency and comparability of XBRL tables. In order to eliminate the unreasonable factors of element sorting, technicians should optimize the element design pattern and improve the integrity of the general classification standards.

In the process of filling in information or data, operations may not conform to the reporting rules. Such compilation errors may damage the integrity and reliability of information. Therefore, in the process of XBRL financial report production, staff should carefully compare data tags to improve the preciseness of editing instance document information.

During the preparation of XBRL financial statements, there will also be problems that the enterprise extended classification standard does not accurately correspond to element attributes, and the linkbase file lacks correct and complete definitions. This error will lead to data errors in XBRL financial report instance documents, which will seriously affect the implementation effect of XBRL financial reports. In order to avoid this problem, the staff should accurately grasp the elements of the enterprise extension classification standard, and eliminate improper definitions in the link library file during the report production process.

（2） XBRL Basic Financial Reporting Process and Classification Standards

In the basic process optimization model of XBRL financial reporting application, staff should formulate the company's financial report according to XBRL specifications. During the preparation of XBRL's financial report, the staff should first analyze the case files stored in the company's daily business activities, carefully compare various data, and make public disclosure of data after comprehensively considering the basic situation of the company's daily business. In order to improve the application effect of XBRL financial reports, staff should carefully collect data and generate instance documents according to certain specifications to ensure that the generation of instance documents conforms to the classification standards of XBRL financial reports and serves the company's business development and project construction.

In the XBRL financial report analysis activity, the staff should do a good job in the in-depth development of storage instance documents, and improve the depth of data mining and analysis accuracy. In the process of preparing the company's financial statements, the staff should conduct data collection, broaden the data collection area, and enhance the richness of basic data collection. In the process of XBRL financial report production and generation, staff should strive to find tool support and document classification creation tools that conform to XBRL specifications. According to certain classification standards, generate instance documents of online financial reports. In the process of creating instance documents, staff should optimize the reading form, and instance documents should be accompanied by search tools, analysis tools and generation tools, serving the network expansion needs of the current company's financial report production process. In order to improve the implementation effect of XBRL financial report, staff should constantly optimize XBRL's network financial report information transmission process and improve the accuracy of the company's financial report information data.

（3） Improve XBRL financial report data collection to serve the decision-making behavior of the leadership

Improve XBRL financial report data collection to serve the decision-making behavior of the company's leadership. In the financial data collection activities of the company's daily operations, the staff should control the quality of business information under the Internet mode according to the hierarchical characteristics of accounting information.

In order to improve the usefulness of decision-making, staff should strive to improve the relevance of case reports and the company's operations during the preparation of XBRL financial reports. According to the company's real-time business activities, business data should be recorded in a timely manner, so as to improve the predictive value and feedback value of financial reports. In the process of preparing XBRL financial reports, we should adhere to the working principle of public disclosure and objective reflection, and enhance the transparency under the same level of disclosure. To improve the implementation effect of XBRL financial reports and enhance the usefulness of the company's decision-making, staff should also strengthen the control of the reliability of financial reports. Ensure that the XBRL financial report can truthfully reflect the company's daily operation, and the data can meet the requirements of verifiability. The reported data should reflect the company's operating conditions. The data information should be based on the bills and records, and the process of reflection should be impartial, true and objective. In any case, XBRL financial report data information has been tampered with or leaked, the staff should also timely upgrade the database security, install a new version of firewall software, and protect the company's basic data security. XBRL financial report production uses XML technology to significantly improve the efficiency of data capture and processing. According to the statistical method of functions in common financial operations, the function calculation system is set. These functions include a large number of financial management analysis functions, including the time value of capital, depreciation of fixed assets, and rate of return, so that most calculations in financial cost management can be simplified and programmed.

3、 Conclusion

The preparation of XBRL financial report must be based on rich basic data. Carefully analyze enterprise information from different sources and in different formats, including accounting statements, internal control regulations and other types of documents. In the process of preparing XBRL financial reports, staff should conduct a comprehensive analysis of these basic data, and produce high-quality online financial reports, tax reports, reports of competent authorities, regulatory reports, internal analysis reports and other materials according to the design needs of different types of documents.

reference:

[1] Shi Yong, Zhang Longping XBRL Research on the Implementation Effect of Financial Reporting -- Based on the Perspective of Share Price Synchronization [J]. Accounting Research, 2014, (3): 3-10. DOI: 10.3969

[2] Liu Cuicui. Research on the implementation effect of XBRL general classification standards from the perspective of multi stakeholders [D]. Capital University of Economics and Business, 2013

Part 3: Model Text of Business Data Analysis Report

Financial analysis is usually the analysis and evaluation of business performance and capital operation, but it is not easy to conduct high-quality financial analysis. First, it is necessary to identify the authenticity of financial data, and make appropriate adjustments to ensure that the starting point of analysis is correct; Secondly, it needs to actively communicate with managers at all levels of the enterprise, have a manager's perspective, and ensure that the purpose of analysis is correct; Thirdly, we should pay full attention to the business background and operating characteristics of the enterprise to ensure that the analysis is not on paper; Finally, in the specific analysis process, we should fully consider the limitations of financial indicators, understand the nature, learn and apply flexibly, and ensure that the analysis method is correct. Therefore, it is of great practical significance to deeply discuss these common mistakes in financial analysis and their improvement measures.

2、 Analysis of common problems in enterprise financial analysis report

In the current process of enterprise financial analysis, there are mainly the following problems:

（1） Lack of identification and blind use of financial data

The starting point of financial analysis is financial data. Due to different accounting purposes and measurement methods, the financial data corresponding to the same business fact may also be significantly different; At the same time, some enterprises often beautify their financial indicators through accounting treatment and trading activities for the purpose of whitewashing statements. When financial personnel analyze non self owned enterprises, especially those facing competitors, due to the widespread phenomenon of information asymmetry, if they do not identify and process the data and directly take it over for blind use, the analysis conclusions will be greatly discounted.

（2） Lack of understanding of the purpose of analysis and disconnection from management

In an enterprise, financial analysis reports are usually read by managers at all levels of the company. Different managers at different levels use different analysis reports for different purposes based on different management perspectives, so the content and expression of analysis reports should also be different. A common mistake made by comrades in the financial department is to talk about finance and data, Due to the lack of management perspective, analysis reports often cannot effectively meet the use needs of all levels.

（3） Lack of attention to business background, disconnected from business

Financial data is not simple financial data, it reflects the living reality of enterprise business. Many analysis reports often use data to calculate several financial indicators, and then start to discuss indicators on the basis of indicators. It is not possible to link the indicator data with the business background behind the data. This is reflected in the following aspects:

1. Fall into the error zone of empirical judgment

A financial indicator may be caused by many factors, and a financial situation may also be caused by many circumstances. For example, when a product loses money, the empirical judgment thinks that it is the result of poor management of the enterprise, but there are many other possibilities in the actual situation. Possible situation 1: This is the normal situation for enterprises to implement the strategy of expanding market share. Although the implementation of this strategy has led to temporary losses of this product, it may provide a broader profit space for future development. Possible situation 2: This is an unavoidable temporary situation for enterprises to adjust their asset structure. It is a measure for enterprises to sacrifice current interests and seek long-term interests in order to make their asset structure develop in a healthier direction. Possible situation 3: This is the result of the enterprise's product structure adjustment to cope with the rapidly deteriorating market environment. As long as the product can recover all variable costs and create a certain amount of cash inflow, this business mode has temporary value. It is a measure for the enterprise to sacrifice local interests and preserve the overall interests. This shows that even a relatively simple problem such as product loss may have many reasons.

2. Ignoring the enterprise's own operating characteristics

Peer comparison is an analysis method often used in the comprehensive financial analysis of enterprises. However, in fact, industry data only reflects the average situation of enterprises in the industry. Due to different business strategies between specific enterprises, financial indicators differ greatly. In this case, Applicability should be fully considered when judging a specific enterprise with industry average or best value. For example, the main business of both enterprises A and B is IT development and services. However, enterprise A takes outsourcing services as the leading business and pursues the business philosophy of low profit and high production, while enterprise B takes product consulting as the leading business and implements the business principle of high profit and low production. In the end, the profits of both enterprises are very close, but the gross profit rate, per capita output and other financial indicators are far from each other. Therefore, in financial analysis, The focus should be on the business characteristics of the enterprise itself. Unless you can find the industry standards that match the enterprise itself for reference, you must be careful when making industry comparisons.

（4） Inadequate understanding of the nature of analysis indicators, unable to effectively avoid their limitations and use them scientifically

The main financial analysis indicators of the enterprise include solvency indicators, operational capacity indicators, profitability indicators, growth indicators, etc. These indicators are composed of numerator and denominator, so the correct collection of numerator and denominator determines the accuracy of financial analysis indicators. If it is only applied directly according to the requirements of the formula, it does not really understand the essential meaning of the indicator, which tends to magnify the inherent limitations of the indicator. Taking the turnover rate of accounts receivable as an example, the turnover rate of accounts receivable=net credit sales income ÷ average balance of accounts receivable, and the average amount of accounts receivable is generally the average of the two time points at the beginning and end of the period. Because it is the stock value at a specific time point, it is often affected by seasonality, contingency and human factors, and may shrink or expand in an instant, The turnover rate calculated in this way is often far from reality.

3、 Countermeasures for Improving Enterprise Financial Analysis Report

In view of the problems existing in the current enterprise financial analysis, measures can be taken to improve from the following aspects:

（1） Identify the authenticity and adjust the data so that the data can really be used as the basis for analysis

1. Authenticity verification of data through various methods

Southeast Rongtong (LTP), known as "the first domestic software enterprise listed on the New York Stock Exchange", was listed in 2007. Its performance and share price have risen significantly in the following years. In 2011, financial fraud was exposed, and then it was suspended and delisted. This paper takes it as an example to illustrate how to identify the authenticity of data.

(1) Combination of fundamental analysis and financial analysis: fundamental analysis includes macroeconomic analysis, industry status and prospect analysis, the company's position in the industry, the company's business strategy, etc. If the accounting statements of an enterprise are seriously divorced from the development of the industry, the company's business strategy and management ability, it should be the focus of the investigation. Taking Southeast Rongtong (LTP) as an example, the financial data of the listing announcement showed that its gross profit rate was as high as 90% from 2004 to 2007, but in fact, the average gross profit rate of the IT financial services industry was 30%, even though the gross profit rate of enterprises with high product maturity was only 50%. In the face of such a large difference, even the financial data audited by IPO should be treated with caution, and there are doubts to be investigated.

(2) Combination of statement analysis and non statement analysis: In the annual reports of American listed companies, in addition to financial reports, there are many non statement information such as management's business analysis reports, and the joint interpretation of these non statement information and statement information can often help us better judge the truth of financial conditions. Taking Southeast Rongtong (LTP) as an example, based on the combined analysis of the income data in the financial statements and the human resources information in the announcement, the per capita annual income in 2007 was 60000 US dollars, while the per capita annual income of the industry leader Yuxin Yicheng (YTEC), also a listed company in the United States, was only 30000 US dollars, and the above method can also calculate the average annual cost of software engineers in Southeast Rongtong is only 90000 US dollars, It is also much lower than the market price of domestic software engineers.

In addition to the above methods, non-financial analysis methods such as manager credit survey, bidding quotation survey, key customer interview can also be used to identify authenticity, which will not be repeated here.

2. Focus on accounting differences and adjust data caliber to make data truly comparable

The choice of accounting methods is flexible. Even listed enterprises in the same industry may not be directly comparable due to different caliber. For example, some enterprises in my industry include the management cost of IT service projects into the software development cost, while others believe that such non business front-line management costs are not highly related to the project, and re classify them as management costs. Ignoring this difference will directly lead to incomparable gross profit rate, so we should start with accounting reports, The correct results can be obtained only by paying full attention to the notes to the accounting statements, understanding the accounting differences, and adjusting the data appropriately.

（2） Strengthen communication and capture the "most desired information" of management

Generally speaking, the decision-making layer needs to master the profitability, operating capacity, debt paying capacity, growth capacity and distribution activities of the enterprise's overall financing, investment and business activities, and understand the comparison with the data of the same period of the enterprise's history, budget and other advanced companies of the same type, so as to make investment, financing and business decisions, Therefore, the analysis report for the decision-making level should be comprehensive and forward-looking. The preparers should have a deep understanding of the changes in the external macro environment, the strategic development goals and stage positioning of the enterprise, and the report content should not be too focused on business details.

The middle and senior managers of enterprises are often the business leaders of a certain product line or business unit. They need to pay attention to the revenue and cost and be responsible for the profits. The preparers should prepare different analysis reports according to the characteristics of different product lines. They should consider the economic characteristics and special tax policies of different business units. At the same time, the data should be further refined, Thus, it can reveal the problems and risks existing in the production and operation process, and put forward operable suggestions.

（3） Focus on business and avoid talking on paper

First, we should pay full attention to the enterprise's business development strategy and business characteristics. Second, we should regularly interview business managers to understand the business facts behind the financial data. Third, we should constantly summarize the relationship between changes in financial data and changes in the enterprise's business operations, and observe changes in financial data based on business changes at any time, Understand the actual situation of business according to the changes in financial data, and finally gradually develop the sensitivity and judgment to financial data, so as to accurately judge and analyze the development of economic business when facing specific business conditions and financial data, find problems in the process of business development, and write financial reports that can really provide useful decision-making information for business departments.

（4） Identify defects, revise and design financial indicators, and reveal operating facts to the maximum extent

1. Solvency index

Taking the current ratio as an example, the numerator in its common formula directly refers to the data of various assets in the report, but the liquidity of these assets is different or even very different. Therefore, when reviewing the current ratio, it is necessary to fully consider the difference between the liquidity time and the liquidity quality, and design a liquidity coefficient for the short-term liquidity of each current asset, Revise the current assets of the enterprise, so that the calculated indicators are more objective and true.

2. Operational capacity indicators

Taking the above mentioned turnover rate of accounts receivable as an example, when calculating the denominator, on the one hand, the seasonal fluctuation of enterprise business should be considered. Instead of simply using the average value at the beginning and end of the service life, it is better to use the average value at multiple time points to reduce the impact of seasonal factors; On the other hand, when calculating the denominator, we should also pay attention to whether the provision for impairment of accounts receivable and notes receivable should be included or excluded, so as to use the indicators more scientifically.

Part 4: Model of Business Data Analysis Report

1、 Content and format of financial analysis report

1. Classification of financial analysis report. Financial analysis report can be divided into two types according to the time of preparation: regular analysis report and irregular analysis report. Regular analysis reports can also be divided into daily, weekly, ten day, monthly, quarterly and annual reports, depending on the company's management requirements. Some companies also need to conduct specific time point analysis. The contents can be divided into three types: comprehensive analysis report, special analysis report and project analysis report. 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 capital flow and sales revenue variables; The project analysis report is an analysis of the company's local or an independently operated project.

2. Format of financial analysis report. Strictly speaking, the financial analysis report does not have a fixed format and genre, but it is required to reflect the key points, analyze thoroughly, have evidence, have a clear view, and meet the requirements of the submission object. Generally speaking, the financial analysis report should include the following contents: summary paragraph, explanation paragraph, analysis paragraph, evaluation paragraph and suggestion paragraph, that is, the five paragraph formula. However, in the actual preparation of the analysis, there should be some choices according to the specific purposes and requirements, not necessarily including these five parts.

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

3. Contents of the financial analysis report. As mentioned above, the financial analysis report mainly includes the above five aspects, which are described as follows:

The second part is the introduction of the company's operation and financial status. This part requires proper wording and accurate data quotation. When explaining economic indicators, absolute numbers, comparative numbers and composite index numbers can be properly used. Pay special attention to the focus of the company's current operation, and reflect the important matters separately. The focus of the company's work is different in different stages and months, and the focus of financial analysis required is also different. If the company is launching new products and developing markets, all levels of the company need financial analysis reports that analyze the cost, payment collection and profit data of new products.

The third part is the analysis of the company's operation. While explaining the problem, we should also analyze the problem and find the cause and crux of the problem to solve the problem. Financial analysis must be reasonable and detailed, because the data in some statements are vague and general, so it is necessary to be good at using tables and diagrams to highlight the content of analysis. When analyzing problems, we must be good at grasping the current key points, and reflect the company's business focus and easily ignored problems.

The fourth part is the evaluation section. After making financial statements and analysis, we should give a fair and objective evaluation and prediction of the business situation, financial situation and profitability from a financial perspective. Financial evaluation should not use irresponsible language such as specious, progressive and regressive, and swaying from side to side. It should be conducted from both positive and negative aspects. The evaluation can be conducted separately by sections, or the evaluation content can be interspersed in the explanation part and the analysis part.

Part V Suggested paragraph. It refers to the opinions and opinions formed by the financial personnel after analyzing the operation and investment decisions, especially the improvement suggestions for the problems existing in the operation process. It is worth noting that the suggestions put forward in the financial analysis report should not be too abstract, but should be specific. It is better to have a set of practical plans.

2、 Several tasks for writing financial analysis report

（1） Accumulate materials to prepare for report writing

2. Pay attention to important matters. Financial personnel shall be diligent in making records of major changes in operation and financial status, recording the time, plan, budget, responsible person and various influencing factors of the change. Make analysis and judgment immediately when necessary, and classify and file the documents of various departments.

Part 5: Model of Business Data Analysis Report

"This is the first report on the industry launched by Huayang Lianzhong. We have accumulated many years of experience in the industry, but our communication with the outside world is relatively limited. Therefore, the original intention of this report is to share our understanding and views on the industry, and to have more communication with people from all walks of life inside and outside the industry who are interested in Internet development and digital marketing." Zhou Benneng, the research director of Huayang Digital Research Institute, said when referring to why the report was released, "At the same time, we also hope that the report can provide reference and guidance for the actions of people engaged in digital marketing, which is why the report is called 'Action Report'."

Overview of the report

From macro observation to specific application, the contents of the 2013 China Digital Marketing Action Report (hereinafter referred to as the Report) are divided into five parts, namely, the overall trend analysis of the digital advertising market in 2013, the analysis of the current situation and future situation of China's Internet development, the investigation of the development direction of Internet media in 2013 The statistical analysis of 2012 digital marketing golden prize cases and the forward-looking industry views obtained by Huayang Digital Marketing Research Institute based on all the above survey data.

As stated in the preface of the Report, the whole report "tries to describe the environment of digital marketing in China and the realities that we must pay attention to, so as to better determine our own strategies and work."

At the beginning of the Report, we shared the digital advertising market outlook of Huayang Digital Marketing Research Institute for 2013. The Report pointed out that the macroeconomic recovery and consumer confidence will boost advertising in 2013, and the growth rate is expected to be slightly stronger than that of 2012. At the same time, In 2012, the macroeconomic slowdown made advertisers more inclined to choose digital advertising media with high return on investment. The growth rate of digital advertising budget is higher than that of traditional media advertising budget. In 2013, the growth rate of traditional media advertising budget is expected to stay at about 10-15%, while the growth rate of digital advertising budget is 20-30%.

The Report points out that "on the one hand, due to the low economic prosperity, the enterprise's overall marketing investment is cautious, and the decline of traditional marketing status, the emerging digital marketing will receive more attention; on the other hand, due to the increased competitive pressure, the enterprise will pay more attention to the measurable and explicit short-term effects, and digital marketing will face more challenges."

Next, the Report deeply analyzed the characteristics and behaviors of current domestic Internet users from the dimensions of user size, gender, age, viscosity, media preference, etc., and described the current development status and future situation of China's Internet.

"At present, the proportion of Internet users aged 25-34 in China has increased, becoming the largest group, which is an important change in 2012. It is expected that this trend will continue in a few years. China's Internet has got rid of the overall situation of teenagers, becoming more mature and more capable of consumption." Zhou Beneng said, "At the same time, we have noticed that China's population has entered the aging stage, and the elderly population will continue to grow for a long time, while the development of Internet users over 55 years old has been relatively ignored. The gradual expansion of the silver haired group is bringing new opportunities, which deserves some attention."

The middle part of the Report analyzes the development of Internet media and looks forward to the new trends of major Internet media in 2013.

From the situation of the seven main media, the user scale (the total number of independent users) keeps growing, and the total number of page views is also growing, indicating that there is still room for growth, but the development of media is not balanced.

Among them, portal is still the media category with the largest number of users, while video media has risen from the third place in 2011 to the second place, and retail has climbed to the third place. Only search/navigation declined by 5.6%, from the second place to the fourth place.

In the total number of page views, portals still occupy the highest position, followed by retail. The growth rate of portal, video and retail media is relatively large, while the growth rate of other four types of media is relatively small or declining.

Wang Fangfang of Huayang Digital Marketing Research Institute mentioned that, The research results of the media trend section are "With the good cooperation relationship between Huayang Lianzhong and major media over the years, through direct communication with nearly 50 Internet media and detailed investigation from the product level and the sales level, we learned the major content and product strategy of each media in 2013, new sales ideas, key customer directions, the latest sales products and other first-hand fresh information, which can help the industry Peer preview of the 2013 Internet Media Action Plan. "

Subsequently, the Report made statistical analysis on nearly 60 digital marketing golden prize cases, and discussed and summarized the successful experience and change trend reflected in these cases from advertisers, media implementation strategies, creative technology performance and other aspects.

Finally, the Report proposed five digital marketing transformations that must be paid attention to in 2013, including: 1. The comprehensive popularization of two-dimensional codes will become a mature means; 2、 Mobile video is limited in scale but developing rapidly, and will become a new video service and advertising star in 2013; 3、 The Internet subject has shifted from desktop to mobile terminal, and is ready to give up PC thinking; 4、 HTML5 is fully launched, and all products will be upgraded to HTML5 to adapt to new browsers, devices, mobile environments, etc; 5、 The four transformations of search engine, video, social media and e-commerce platform in the domestic Internet environment.

It is worth noting that in addition to the independent investigation and research of Huayang Digital Marketing Research Institute, this report also received strong support from ComScore and Pacific Epoch, which cooperated on digital media development data and the driving force behind the development and evolution of digital media, ensuring the authority and accuracy of data sources.

"ComScore is an Internet data service provider headquartered in the United States, with offices in many countries. Our samples and data collection use internationally advanced methods, and the monitoring data used in the report is provided by our MediaMetrix and VideoMetrix products." said Wu Jia'e, senior manager of comScore, "Many of our products and experience abroad can be used for reference at home, and we are also doing such work at present."

Wang Fangfang added, "The little egg that reminds you not to miss is the 'micro digital marketing spot' in the appendix. This is a digital marketing tip that is summarized by the North American content partners of Huayang Digital Marketing Research Institute and updates the most popular digital marketing information every day. It is a practical resource for marketers to broaden their thinking and stimulate inspiration."

Original intention of the report

Huayang Digital Marketing Research Institute is a subordinate institution of Huayang Lianzhong Digital Technology Co., Ltd. specializing in new media communication research, digital technology creativity, digital marketing technology, digital marketing market principles and knowledge accumulation, Internet culture and aesthetics research, consumer research in the digital era, and social issues research in the digital era.

Adhering to the spirit of "thinking and creating", Huayang Digital Marketing Research Institute provides forward-looking sharing and communication for the company, advertisers, market and industry peers; Help the company establish a development model, tools, strategic thinking and product model based on the digital marketing field.

The release of the Report is also a reference and guidance for marketing strategy developers, strategy makers, plans and plan executors who are engaged in large-scale digital brand building, digital marketing strategy development, and large-scale digital media launch in China, so as to better determine strategies and work.

Wang Hailong, the national deputy general manager of Huayang Lianzhong, wrote in the foreword of the report, "We will try our best to provide information that we think is valuable and important through informal content provision, so as to help people gain understanding and prediction of the digital marketing market in 2013."

The Report points out that the digital marketing field in 2013 lacks explosive highlights. In the short term, there are no star level digital products, new technology applications, milestones of new possibilities and important trends, and no marketing hotspots such as the Olympic World Cup.

Wang Hailong said that in such a time, people will get more opportunities to accumulate, recreate, fully explore and deeply understand. Therefore, in the field of digital marketing in China, 2013 is still worth looking forward to.

For quite a long time in the past, concepts and ideas such as mobile Internet, social media, digital video, e-commerce, precision advertising technology, real-time auction advertising, big data, etc. have become hot topics in China's digital marketing. In 2013, most of these concepts have become mature and effective digital marketing means.

"In the face of new models and new technologies, the most important thing is the change of marketing thinking." Zhou Beneng pointed out that "today's digital marketing, on the one hand, is from the original extensive marketing to the focus on results now, on the other hand, is from the original independent marketing methods to the current integrated and collaborative marketing methods." Take microblog as an example, Everyone thinks that microblog is a good marketing tool, but many people have tried and found that microblog marketing alone cannot achieve good sales results. It is not a tool suitable for directly pushing product information and sales information to users, and then forming direct sales. However, microblog can be combined with other marketing tools to form a very good two-way interaction, No matter what mode the front end is, the back end can have a good effect of public praise amplification.

In addition, Zhou Benneng also said that with the popularization of mobile Internet and the penetration of applications, the next digital marketing must be a process of online and offline integration. "In the next few years, it will be more and more difficult to distinguish between online and offline. This is a certain trend. It depends on who will do it first and get the first mover advantage."

In the Report, the analysis mainly focuses on the traditional Internet, and the analysis of mobile Internet is relatively less. "In fact, we have done a lot of research on mobile Internet in the early stage, but because of the time limit for writing this report, it was too late to carry out a comprehensive analysis and evaluation of the data on the mobile end, so we did not put it in the report." Zhou instinctively said when talking about it, "Although the mobile Internet is very hot, the industrial chain environment needs to be improved, and the relevant data is scattered. We will also strengthen cooperation in this regard in the future to supplement more abundant data information."

Report follow-up

It is understood that the data and information analysis prepared by the whole team for the report is much more than that shown in the report, including the comparative analysis of foreign situations. However, due to space reasons, the content finally presented in the report was reduced to about half of the original.

"I don't feel sorry because this report is not a one shot deal." When talking about this issue, Zhou Benneng said with a smile, "No matter whether this report is available or not, we need to summarize some of our research, ideas and analysis of some phenomena and trends in the whole industry so far, and share and exchange with you. Therefore, this report is only a phased achievement, not the ultimate goal."

For Huayang Lianzhong, "the report focuses on analyzing the current situation and future trends of digital marketing, and building insights and judgments. I hope to use this report to provide readers with fully supported and refined views."

Part 6: Model Report of Business Data Analysis

1、 Problems in Financial Analysis of Modern Enterprises

1. Limitations and hysteresis of financial report.

Financial analysis is based on the data of financial statements. The analysis results change with the data of financial statements, which puts forward higher requirements for financial reports. Common limitations of financial reports are:

(1) Financial report information disclosure is not timely enough;

(2) Financial report information disclosure is not complete;

(3) Financial report information disclosure is not reliable enough;

(4) Financial report information disclosure is not forward-looking enough; The limitations of these financial reports will affect the accuracy of financial analysis, greatly discount the results of financial analysis, and cannot meet the needs of various types of information actors. The ultimate purpose of financial analysis is to guide how to better conduct operation and management in the future. The data of financial analysis is the historical data of enterprises, which is lagging behind. It is difficult to determine how to correlate with the future, and financial analysis has failed to play its due role.

2. The analysis of non-financial indicators is ignored.

In daily financial analysis, many enterprises focus more on the analysis of financial indicators. They convert the relevant data of financial statements into various indicators for analysis, so as to find the indicators that are insufficient in the historical data, so as to strengthen the improvement in this aspect in the future. Many enterprises ignore the analysis of non-financial indicators, and sometimes only pay attention to them. Financial indicators reflect history more than financial indicators can represent the future. Enterprises should pay equal attention to history and the future in order to truly analyze the shortcomings of enterprises and improve them. Non financial indicators mainly refer to those closely related to enterprise development, involving various departments, such as service quality, product quality, customer satisfaction, technical objectives, market prospects, customer resources and human resources. These non-financial indicators will largely affect the future development of the enterprise. Good services and products will increase customer satisfaction, which will affect the sales volume of the enterprise's products and the company's brand. It is necessary to use non-financial indicators as a supplement to financial indicators. Through the analysis of historical data and factors closely related to the future, we can better understand the future development trend of enterprises and the existing shortcomings.

3. The financial analysis method has limitations.

Modern enterprise financial analysts are accustomed to applying the basic financial analysis methods, namely, ratio analysis method and comparative analysis method. The analysis methods are relatively simple. Only the historical data or the data of the same industry are compared. The historical data has limitations, and the analysis results are not necessarily representative. Other non index factors should be comprehensively considered. Use the data of the same industry to compare with the selected object, whether it is representative and comparable. If the selected object is the weak or strong in the industry, and does not match the industry position of the enterprise, then it is not comparable; If you compare labor-intensive enterprises with capital intensive enterprises, it is not comparable. In addition, even if the same enterprise uses different accounting treatment methods and accounting policies in different periods, it cannot simply make comparison, and the comparability of data in different periods will be reduced. Comprehensive application of various analysis methods should be considered in financial analysis, so as to provide comparable data and investment decision-making basis for enterprises.

4. Insufficient understanding of the role of financial analysis.

The financial management of many modern enterprises still stays at the level of financial accounting, especially for small and medium-sized enterprises. Enterprise managers have limited understanding of the role of financial analysis, and few can apply financial analysis. Many enterprises may only issue a report once a year, which is simply a description of some data in the report, rather than analysis; Although some enterprises issue monthly statements, they only have balance sheets, profit and loss statements and related instructions, without in-depth analysis; None of these can provide a basis for enterprise managers to make decisions in the next step, and provide direction and clues for improving enterprise management. Many enterprise managers only attach importance to production management, research and development, marketing management, etc. Managers believe that only these are the basis for the survival of enterprises, but they ignore the importance of financial analysis to guide the future operation and management of enterprises. Through financial analysis, historical deficiencies can be found, which can be corrected, so that enterprises can move towards a healthy path.

2、 Solutions to Enterprise Financial Analysis Problems

1. Improve and perfect the financial reporting system.

The traditional balance sheet and profit and loss statement can not meet the needs of the rapid development of modern enterprises. The cash flow statement, notes to the financial statements and forecasts of future relevant information should be added. Not only should a financial analysis system focusing on financial indicators be established, but financial reports should comprehensively reflect the company's overall operating conditions and future prospects, so that financial analysts can more timely and comprehensively analyze the business situation of enterprises and meet the needs of different information users. In modern financial management, enterprise managers tend to pay more attention to the company's cash flow, early warning of important events and analysis of factors related to the long-term development of the company, which requires more comprehensive financial reports and higher requirements for the preparation of cash flow statements. The notes to financial statements are no longer simple descriptions of events, but should cover a full range of information, Therefore, it can be used by financial analysts.

2. Attach importance to the analysis of non-financial indicators.

Simple financial indicator analysis only reflects the past shortcomings from historical data, and cannot understand the potential risks of enterprises at a deeper level. Non financial indicators can reflect the current situation of enterprises and the factors that affect the long-term development of enterprises in a more comprehensive way. Combining financial indicators with non-financial indicators can provide enterprise managers with more comprehensive financial analysis reports, Avoid affecting the long-term development of enterprises due to non-financial indicators. Non financial indicator factors are sometimes difficult to be found due to short-term effects, and are easy to be ignored by enterprise managers. Financial analysts should pay more attention to the analysis of non-financial indicators, find factors affecting the development of enterprises, and make long-term plans. Non financial indicator factors have a profound impact on enterprises. Enterprises should combine non-financial indicator factors to conduct financial analysis, which will make enterprise financial analysis more authoritative and meaningful. 3. Use more comprehensive financial analysis methods. In combination with the actual situation of the enterprise, various financial analysis methods, such as dynamic and static analysis, quantitative and qualitative analysis, financial indicators and non-financial indicators, are used to comprehensively analyze the business situation of the enterprise, so that the analysis results are practical and can provide a reliable basis for enterprise managers to make decisions.

4. Enhance the awareness of enterprise financial analysis.

The quality of enterprise financial analysis mainly depends on two factors:

(1) The extent to which enterprise managers attach importance to financial analysis, and the ability to apply financial analysis in daily enterprise management;

(2) The quality of financial analysts will directly affect the quality of financial analysis reports and whether the analysis results are practical. In the process of modern enterprise management, enterprise managers should not only attach importance to financial analysis, but also know how to apply it. This requires enterprise managers themselves to actively learn new management concepts and understand relevant financial knowledge, which can better require financial personnel to analyze relevant indicators and non-financial indicator factors, provide basis for their management, help enterprises solve existing problems, and promote enterprise management to a new height. Financial analysts should constantly improve their own quality, regularly participate in professional training, and support the application of modern science and technology, modern information processing technology, etc. to financial analysis, so as to make the financial analysis results more scientific and effective, so as to help enterprise managers better use the financial analysis results to make decisions.

3、 Conclusion

Part 7: Model Report of Business Data Analysis

Key words: financial indicators; Solvency; Operating capacity; Profitability; Financial ratios

CLC No.: F275 Document ID No.: A Article No.: 1008-4428 (2016) 04-51 - 03

1、 Introduction

The more economic development, the more important accounting. The enterprise's operating results, financial status, cash flow and other information should be disclosed in the form of financial reports. Whether the owner, operator, creditor or other interested parties need to accurately interpret the financial information of the enterprise to make corresponding decisions. As the business guide, compliance regulator and risk controller of financial institutions, the staff of the People's Bank of China should be better at enterprise financial analysis, including the analysis of financial institutions' own financial reports and the financial analysis of important customers of financial institutions, so as to truly assess the risks of financial institutions. The listed company is the flag of the operation of a regional enterprise, which can reflect the development of a regional enterprise to a certain extent, and then serve as a barometer to reflect economic development. This paper selects regional listed companies for financial analysis, aiming to analyze the financial situation of regional listed companies from the perspective of financial reports on the basis of enterprise financial analysis methods, so as to provide insights for workers in assessing regional economic development.

Before discussing the interpretation method of financial report, several concepts should be clarified. Financial report is a written document that reflects the financial status and operating results of an enterprise, generally including financial statements, statement notes and other instructions. Owners, operators, creditors, potential investors and other relevant parties are all demanders and users of financial report. The financial statements are included in the financial report and refer to the enterprise's balance sheet, income statement, cash flow statement, statement of changes in owner's equity and the notes to the schedule. The financial statements are the main components of the financial report. The most important task in interpreting financial statements is to interpret financial statements.

2、 Analysis of main financial indicators

The analysis of enterprise financial statements should start with financial statements, and the analysis of enterprise financial statements should start with some major financial indicators. As a general financial analysis rather than a special audit or other work needs, we should grasp these main financial data, understand the overall business situation of the enterprise from the data, and then ② discover the characteristics and specific conditions of the enterprise's business from the generation of the main data, or further discover whether the enterprise's financial data is unreasonable and may be fraudulent. The author believes that the important financial indicators of enterprises in routine analysis are shown in Table 1:

The balance sheet reflects the assets, liabilities, owner's equity of the enterprise scale, short-term borrowings and long-term borrowings of the enterprise's liabilities; What is reflected in the income statement is the operating income, operating cost, investment income, operating profit, net profit, non operating income and expenditure, etc. of the enterprise's profitability; The cash flow statement reflects the operating net cash flow, financing net cash flow and other indicators of the actual operating cash flow of the enterprise. Generally, we adopt comparative analysis method ③ and factor analysis method ④ to analyze financial data.

（1） Overall situation assessment

First, we will observe the values of several main data in the financial statements, such as total assets, total liabilities, net profits, net cash flow of operations, etc., to grasp the overall situation of an enterprise.

From the above table, we can have a preliminary understanding of the enterprise. For example, as of the end of 2013, Chengtou was the listed company with the largest asset scale, and Everest was the listed company with the smallest asset scale; Although the asset scale of development is at the middle level, the net profit is the largest; The net cash flow of the pharmaceutical industry is the largest, while the net cash flow of mining and urban investment is negative, which means that less cash is obtained in the operation. This indicator is also an important indicator to examine the solvency of enterprises.

（2） Analysis of specific indicators

After overall consideration, we will make specific analysis on some key indicators. For example, the net profit indicator has always been the most concerned indicator of listed companies and public investors, and many financial frauds are also focusing on net profit.

Net profit=total operating income - total operating cost ± investment income (loss) ① ± non operating income (expenditure) - income tax

Operating profit=total operating revenue - total operating cost

We should analyze the net profit index separately and sort out the composition of net profit. Generally, the net profit of an enterprise is mainly formed by operating profit, because operating profit is the profit formed by the normal circular operation of the enterprise. Investment gains and losses or non operating income and expenditure are generally abnormal, unsustainable or contingent. We should pay attention to whether the formation of net profit is special.

From the above table, we can see that the operating profit of Everest in 2012 and 2013 was negative, indicating that its normal operation was in a loss state, but the final net profit was positive, mainly with a large amount of non operating income. It can be found from the notes to the statements that the non operating income in 2012 was mainly formed by the debt restructuring profit of 47.53 million yuan and the income from selling creditor's rights of 48.38 million yuan, and the non operating income in 2013 was mainly formed by the non monetary asset exchange profit of 83.76 million yuan. Based on the above situation, we should revise the conclusion that "the normal operating condition of the enterprise is good", which was obtained only through "positive net profit" at the beginning, indicating that the operating condition of the enterprise in the past two years is not good, and the income obtained through debt restructuring and non currency exchange is not sustainable.

When many listed companies are in poor operating conditions, especially some enterprises have lost money for a year. Under the pressure of net profit assessment, they try to "turn losses into profits" by avoiding continuous losses and wearing the ST hat or difficulties in borrowing from financial institutions. Some actually sell assets or form other transactions that increase profits, while others make false transactions through "investment income", "non operating income" and other items to whitewash financial statements, so as to "turn losses into profits". Therefore, when we interpret the financial report, we must focus on the composition of net profit to restore the true operating condition of the enterprise.

（3） Comparison of projects in the same period

The financial statements generally reflect the data of this year and the previous year at the same time. When we analyze, we should make a year-on-year increase/decrease ratio for all key items, which can be calculated in detail or visually observed. We should pay attention to the items with significant year-on-year increase/decrease. Because the significant changes in some indicators may be caused by the significant changes in some business decisions or external environment of the enterprise. For example, expanded reproduction may increase bank loans, sluggish sales and product backlog may increase inventory items, intense market competition may increase sales expenses, and ineffective capital recovery may increase accounts receivable. These will affect the analysis of an enterprise's financial situation, so we should focus on projects with large year-on-year increase and decrease, And analyze the reasons. At the same time, attention should be paid to the contents of the notes to the financial statements during the analysis. The report only lists the changes in the data, while the notes to the financial statements will list the detailed items and reasons to help interpret the changes in the data.

3、 Solvency analysis

The solvency is the ability of an enterprise to repay its due debts (including principal and interest). The solvency analysis includes short-term solvency analysis and long-term solvency analysis. Generally, short-term solvency is measured by current ratio (current ratio=current assets ÷ current liabilities), quick ratio (quick ratio ②=(current assets inventory) ÷ current liabilities), The long-term solvency is measured by the asset liability ratio (asset liability ratio=total liabilities ÷ total assets × 100%).

Generally, the higher the current ratio and quick ratio are, the stronger the short-term solvency of the enterprise is, and the enterprise has more working capital to repay short-term debt. Theoretically, it is reasonable to maintain the current ratio at the level of 2, and it is normal to maintain the quick ratio at the level of 1, which means that every debt is covered by two current assets or one quick asset. It is generally believed that quick ratio is a more accurate measure than current ratio. However, high current ratio and quick ratio are not both good phenomena, indicating that current assets are idle and increasing the opportunity cost of enterprise investment.

The asset liability ratio is the proportion of liabilities in the enterprise's assets. The lower the proportion of liabilities, the higher the degree of creditor's rights protection. When the asset liability ratio exceeds 100%, it is called insolvency.

According to the data in Table 4, we can see that the asset liability ratio of Urban Investment and Everest is relatively high, reaching more than 85%, which indicates that the asset liability ratio of these two enterprises is relatively large, and the relative owner's equity is small. Therefore, long-term debt repayment risk should be paid attention to. The low asset liability ratio of development and mining indicates that the proportion of owner's equity is high and the long-term debt repayment risk is relatively small. In terms of short-term solvency, the speed ratios of Everest and Urban Investment are 0.26 and 0.25 respectively, which are relatively low, indicating that short-term realizable current assets are small, unable to effectively cover short-term debt, and short-term debt solvency is weak. The specific situation of the current ratio of these two enterprises is different: the current ratio of urban investment is high, reaching 2.75, and the current ratio of Everest is very low, 0.48, which indicates that the inventory balance of urban investment is large. If the inventory can be realized smoothly, the short-term solvency is still not weak. If the inventory is unsalable, the short-term solvency will be affected; From the perspective of financial ratio, Everest's short-term solvency is indeed weak. In addition, the asset liability ratio is high, and the long-term and short-term solvency of the enterprise is weak, so the risk is worth paying attention to. The previous analysis also mentioned that in 2012 and 2013, Everest sold its creditor's rights and gained from asset restructuring, making the final net profit "turn loss into profit" when the operating profit was negative. Based on the above analysis from the financial perspective, Everest should now face a difficult business environment with prominent potential risks.

4、 Operation capability analysis

Operating capacity analysis refers to the analysis of the efficiency of asset utilization by calculating the relevant indicators of the enterprise's capital turnover. It is an analysis of the management level and asset utilization ability of the enterprise's management. The main indicators to measure are the turnover rate of accounts receivable and the turnover rate of inventory.

Inventory turnover rate is the ratio of the enterprise's main business cost to the average inventory balance within a certain period. It is an indicator reflecting the enterprise's inventory turnover speed and sales capacity. The speed of inventory turnover indicates the speed of realizing products, the size of turnover and the level of capital occupation. Fast turnover means that the inventory backlog is small, the capital occupation level is low, and the use efficiency is high. The calculation formula is: inventory turnover rate=main business cost ÷ average inventory balance

The turnover rate of receivables is the ratio of the net income of main business of commodities or products to the average balance of receivables in a certain period, and it is an indicator reflecting the turnover rate of receivables. The turnover rate of accounts receivable reflects the speed of realization of accounts receivable and the level of management efficiency. High turnover rate indicates rapid collection of accounts, short account age, strong liquidity of assets, and strong short-term debt paying ability; At the same time, with the help of the comparison between the turnover period of accounts receivable and the credit period of enterprises, it can also evaluate the credit level of the purchasing unit. The calculation formula is: turnover rate of accounts receivable=net income from main business ÷ average balance of accounts receivable

When evaluating the inventory turnover rate and the turnover rate of accounts receivable, we should treat them according to different industries. The inventory characteristics of different industries are different, and the accounts receivable are also different. For example, the inventory in the retail industry and the inventory in the real estate industry must be completely different in nature. From the data in Table 5, we can see that Everest is engaged in beverage products and sales, and the general accounts receivable recovery of retail and wholesale enterprises is relatively good; However, the inventory turnover rate of urban investment in real estate development is relatively low, indicating that there may be unsalable situations. In terms of the turnover rate of accounts receivable, the overall situation of each listed company is fairly good, and there is no situation that the ratio is too low and accounts receivable are difficult to recover. However, whether each company has bad debts needs specific analysis of other information such as notes to the financial statements to determine.

5、 Profitability analysis

Profitability is the ability of an enterprise to increase its capital, which is usually reflected in the size and level of the enterprise's income and the future profitability growth. The profitability can be measured by operating profit rate, operating revenue growth rate, operating profit growth rate and net profit growth rate. Operating profit rate refers to the ratio of operating profit to operating revenue of an enterprise. According to the composition of the income statement, the profit of an enterprise can be divided into four forms: operating revenue, operating profit, total profit and net profit. The total profit and net profit include non sales profit factors, so the indicator that can more directly reflect the profitability of the main business is the operating profit margin. The operating profit margin can be used to analyze the stability of the enterprise's operating conditions, risks faced or signs of possible turnaround.

It can be seen from the data in Table 6 that, in addition to development, the operating profit margin of several enterprises is not high, and even there is a negative value in Everest, indicating that the operating profit is negative, the main business of the enterprise has suffered losses, and the normal operation may have suffered. In terms of growth, Everest's operating profit and net profit both showed significant negative growth, indicating that it indeed faced certain difficulties in its operation. While the operating revenue of the pharmaceutical industry and tourism industry increased, the operating profit and net profit declined, indicating that the operating costs, expenses or foreign investment may suffer losses. Various growth rate indicators of mining industry and Tianlu have increased significantly, indicating that the current operating condition is good. Through these data, we can see a situation and ability of the overall profitability of the enterprise. The specific situation can also be further analyzed in detail according to the financial statements and notes.

6、 Conclusion

The financial analysis of an enterprise is a very complicated work, which requires not only the interpretation of the financial report, but also a comprehensive analysis of the actual business situation, the development prospects of the industry, the external market environment, internal management and other aspects of the enterprise. The data provided in the financial report can let us understand the relevant situation of enterprises to a certain extent, but different industries, different enterprises, different business concepts, different market competition strategies and other factors will affect the relevant financial indicators of enterprises. It is absolutely impossible to dogmatically determine all the situations of an enterprise based on financial indicators. Therefore, the financial report interpretation of this article is just to introduce some basic methods of financial report interpretation simply and clearly, and use the above methods to analyze the financial situation of regional listed companies. I hope it can help you grasp the interpretation of the financial report of an enterprise in your practical work, so as to intuitively understand the basic situation of an enterprise, and then analyze the overall business situation and economic development of the region. The more developed the economy is, the more important the accounting is. From the accounting perspective, we can interpret the business conditions of enterprises, judge their economic development from the business conditions of enterprises, and realize the micro method to judge the macro situation. The combination of micro and macro is a method that every PBC worker must master to perform his or her duties.

Note:

1. The calculation criteria and statistical criteria of all financial ratios and financial indicators are taken from the Accounting Standards for Business Enterprises (2007) issued by the Ministry of Finance and the subsequent amendments to the accounting standards.

2. Annual report data of listed companies are extracted from the CNINFO platform and RESSET database.

3. This article involves the interpretation of financial reports of listed companies, which only represents the author's inference based on financial data.

Part 8: Model Report of Business Data Analysis

F23 Document identification code: A

Article No.: 16723198 (2015) 19013703

1 Overview of management accounting report

1.1 Subject and objective of management accounting report

The subject of the management accounting report refers to the users of the management accounting report, mainly including the top management, middle management and grass-roots managers. The top management of the enterprise needs to understand the overall benefits of the enterprise, and the accounting report is the main reference. The middle managers of enterprises pay attention to the operation of the whole enterprise, and the accounting report provides them with relevant information about enterprise operation. Management accounting reports provide detailed, simple and clear accounting reports for the enterprise's grass-roots managers.

Management accounting report provides financial report and management accounting report for enterprise managers, combining the two to form a complete internal management accounting report and external financial accounting report system. Through the management accounting reporting system, enterprise managers optimize the allocation of resources, make reasonable decision information, and achieve the maximization of enterprise benefits. In a word, management accounting report is the reference for enterprise managers to make decisions.

1.2 Functions and Functions of Management Accounting Report

The management accounting report summarizes the specific planning based on the past financial accounting data of the enterprise, which provides decision analysis basis for the enterprise managers to make correct decisions. The managers plan the overall budget of the enterprise based on the decision analysis, and make correct decisions to guide the operation of the enterprise. According to the actual situation of the enterprise, the management accounting report designs the accounting system and accounting workflow suitable for the development of the enterprise, which is conducive to the organization of enterprise accounting personnel. The management accounting report analyzes, plans and summarizes the enterprise's finance, operation and management, and then the managers make correct decisions to effectively control the enterprise's operation. Each department of the enterprise can compare the budget performance with the actual performance according to the management accounting report, which is an effective basis for each department of the enterprise to assess and compare. In a word, management accounting reports play an important role in the enterprise accounting information system, ensuring the authenticity of enterprise financial information, facilitating the foresight of enterprise management objectives, strengthening the correctness of enterprise managers' decisions, and promoting the formation of humanized management methods of enterprises.

1.3 Features of management accounting reporting system

The modern enterprise management reporting system must be practical, not only based on theory, but also according to the actual situation of the enterprise to choose the appropriate reporting methods, such as oral, report, narrative, etc; The enterprise management accounting reporting system is not static, but constantly changing according to the specific situation of the enterprise, fully reflecting the characteristics of modern management; Reflect its serviceability, provide effective decision-making basis for enterprise managers, and accurately reflect the financial and operating conditions of enterprises; The information provided by the management accounting report mainly reflects the impact on the production and operation decisions; The information provided by management accounting report for enterprise managers must be timely, and can reflect the most timely and effective information of the enterprise at present. The management accounting report focuses on providing the most timely and effective information for enterprise managers, so as to ensure that enterprise managers can make correct decisions and improve the market competitiveness of enterprises.

1.4 Basic framework of management accounting reporting system

According to the main functions and responsibilities of the modern management accounting reporting system, the author divides the basic framework of the modern management accounting reporting system into three parts: budget report, decision control report, and responsibility evaluation report. Budget report is mainly used to report the business, capital and finance of enterprises. Decision control report mainly includes investment decision report, financing decision report, operation decision report and control analysis report. Responsibility evaluation report is divided into budget evaluation report and performance evaluation report. These three parts together constitute the overall report of enterprise management accounting.

2 Current situation of management accounting reporting system in China

Management accounting report plays an important role in the development of enterprises. However, throughout the development of enterprise management accounting in China, only a few advanced enterprises have successfully used modern management accounting report to play the role of modern management accounting reporting system. However, on the whole, the development of enterprise management accounting reporting system in China is not yet mature. This is mainly because China has not yet formed a complete theoretical framework of management accounting, and the management accounting reporting system is not perfect, which makes enterprises lack theoretical support in the process of application, and cannot combine enterprise practice with theoretical basis. Many enterprise managers lack a correct understanding of management accounting, do not attach importance to the role of management accounting, enterprises also lack management accounting professionals, and there is no relevant organization in China to guide and supervise the work of management accounting. These reasons are important reasons for the imperfect management accounting reporting system in China.

Nowadays, China's modern management accounting reporting system is mainly attached to the financial accounting reporting system, and the training of management accounting talents is also based on the training method of financial accounting. Most enterprises attach low importance to management accounting, which is often due to the lack of a complete management accounting reporting system in the allocation of responsibilities and functions of management accounting to various positions of financial accounting. The accounting reports that enterprises focus on are carried out according to the financial reporting process, rather than paying attention to management accounting from the perspective of business strategic objectives.

Construction of Modern Management Accounting Reporting System

3.1 Construction principle and overall idea

The modern management accounting report should run through the whole enterprise, and cannot separate the management accounting report system. In the process of building the modern management accounting report system, the following principles should be followed: the goal oriented principle, the relevance principle, the timeliness principle, the flexibility principle, and the cost-benefit principle. The goal oriented principle refers to that when building the enterprise management accounting report system, we should focus on meeting one of the goals of the decision needs of enterprise managers, and provide management accounting report information for enterprise managers. The principle of relevance means that the information provided by the management accounting report to the enterprise managers must be conducive to decision-making and controlling the operation of the enterprise. The information provided by the management accounting report must also be guaranteed to have a certain predictive value to help the enterprise managers predict the play and operation of the enterprise. The principle of timeliness means that the information provided by the management accounting report must be timely and timely, so as to give full play to the function and role of the management accounting report. The principle of flexibility refers to that the form of management accounting report is different from the form of financial accounting report. Its form is not fixed, and it can be reported through charts, words, figures and other forms according to the specific needs of the enterprise. The principle of cost-benefit means that the cost of providing information to enterprise managers in the management accounting report cannot be greater than the income generated by the information. The two should maintain an appropriate proportion, so that enterprises can obtain the most effective information and maximize economic benefits.

According to the above analysis, based on the goal of modern management accounting report and following the construction principles of modern management accounting report system, the overall idea of system construction is designed. The overall idea of the management accounting report system is to design the management report content including budget report, decision control report and responsibility assessment report based on the goal of management accounting report and the principle of system construction.

3.2 Contents of management accounting reporting system

3.2.1 Budget report

Comprehensive budget report mainly includes business budget report, capital budget report and financial budget report.

Each link of an enterprise's business needs to be based on the business budget report, which includes sales budget report, production budget report and cost budget report. The sales budget report forecasts the sales volume and total sales volume of the enterprise's products within a certain region and time range. The forecast report needs to consider not only the market situation, but also the quantity and price of the enterprise's products, fully consider the factors that affect product sales, and formulate a reasonable sales budget report. The production budget report mainly refers to the budget report on the sales quantity, ending stock and production quantity of the enterprise's products during the forecast period. The production budget report is based on the sales budget report. Only then can the opening and closing stock of products be prepared. The preparation of production budget requires accurate time, so we should pay attention to the preparation time of production budget. The cost budget report plans and reports the cost in the forecast period, and formulates the target cost level. The cost budget report provides a reference and basis for the cost control of each department of the enterprise, effectively controls the cost of each department of the enterprise, improves the management level of the enterprise on cost, and is conducive to maximizing the profit of the enterprise, minimizing the production cost of the enterprise, and improving the economic efficiency of the enterprise.

The capital budget report of an enterprise is divided into investment budget report and financing budget report. First, the investment budget report is carried out, and then the financing budget report is carried out. The capital budget report is the basis for an enterprise to carry out capital expenditure, which is conducive to expanding enterprise investment and improving enterprise economic efficiency. The preparation of the investment budget report mainly includes the prediction of fixed asset investment, the prediction of fixed asset disposal, the prediction of intangible asset investment and other asset investment, and the prediction of bonds, stocks, cash dividends, funds, options and other investments. The financing budget report predicts and reports the amount and method of funds that enterprises need to raise in a certain period of time, providing theoretical reference for the sound operation of enterprise funds.

Financial budget report mainly includes cash revenue and expenditure budget report, profit and loss balance budget report, and financial status budget report. The cash revenue and expenditure budget report provides a budget report on the cash situation of an enterprise in a certain period, such as cash income, expenditure, shortage, etc. The profit and loss balance budget report is to predict the operating profit of an enterprise, specifically analyze the reasons for the growth of operating profit, and provide a reference basis for enterprise managers to make decisions. The financial status budget report is mainly based on the enterprise's asset budget, business budget, financial budget, etc., to budget the enterprise's financial assets in a certain period, and to report the size and distribution of the enterprise's assets. The financial budget report is helpful for enterprise managers to accurately grasp the financial situation of the enterprise in the budget period, make accurate decisions according to the budget, and ensure the accuracy of enterprise decisions.

3.2.2 Decision control report

On the premise of completing the budget, enterprises need to implement the formulated budgets, which requires the role of the decision-making control report system. The decision-making control report system is mainly divided into decision-making module and control module, which mainly provides basis for enterprise managers to make decisions on investment and operation. Decision control report system mainly includes financing decision report, investment decision report, operation decision report and control analysis report.

The financing decision report is mainly based on the enterprise's operation status, external investment status and the adjustment of the enterprise's capital structure to reasonably analyze and predict the way, way, amount and structure of enterprise financing. The financing decision report is an important basis for enterprise managers to make financing decisions.

The investment decision report is based on the internal capital situation of the enterprise, compares the projects suitable for the enterprise investment, and formulates a favorable investment project report that is suitable for the enterprise situation and can create the maximum value for the enterprise. According to the investment decision report, enterprises can choose appropriate investment methods. For example, enterprises with sufficient funds can choose to invest in financial assets and other external investment methods.

The business decision report analyzes the benefits brought by different business plans of the enterprise, and the enterprise makes the optimal business decision according to the business decision report. The business decision report should focus on the relationship between the relevant income and cost of different business plans of the enterprise, so as to clearly reflect the optimal business plan and promote the maximization of economic benefits of the enterprise.

In the control analysis report, it is first necessary to set the control standard, that is, the consumption limit, analyze and compare the actual expenditure and the control standard, analyze the difference between the two, find out the reasons for the difference and develop corresponding measures to eliminate the difference. The control analysis report provides a reference basis for the expenditure of the enterprise. Only when all employees of the enterprise participate in the cooperation, can the expenditure be reasonably controlled to achieve the expected effect of control.

3.2.3 Responsibility assessment report

Responsibility evaluation report refers to the report that evaluates the responsibilities and work performance of each department of the enterprise. Responsibility evaluation refers to dividing each department of an enterprise into different responsibility centers according to different evaluation methods, and evaluating each responsibility center uniformly to form an enterprise's responsibility evaluation system, which is conducive to achieving the enterprise's business objectives at the lowest cost. The responsibility evaluation report system is mainly divided into budget evaluation report and performance evaluation report.

Budget evaluation report can be divided into cost center budget evaluation report, revenue center budget evaluation report, profit center budget evaluation report and investment center budget evaluation report according to different responsibility centers. The cost center budget evaluation report is a report that evaluates the responsibility center of the cost expense. It mainly evaluates the difference between the actual consumption of the cost expense and the budget amount. The budget evaluation report of the revenue center refers to the analysis of the actual sales and budget sales of the revenue center of the entire enterprise, with reference to the sales target of the entire enterprise, and the evaluation report of the sales of the entire enterprise, which is conducive to ensuring the income of the enterprise and increasing the total sales of the enterprise. The profit center of an enterprise refers to the evaluation of the performance of each responsibility center based on the enterprise profit index. The budget evaluation report of the profit center of an enterprise cannot ignore some controllable profits, but should take the controllable marginal profits of each department as the evaluation index. The investment center of an enterprise has more autonomy and decision-making power. The managers of the investment center can independently determine the relevant decisions of the enterprise's products. The evaluation of the investment center mainly includes the investment contribution rate and the residual interest rate. These two aspects need to be highlighted in the budget evaluation report of the investment center.

Performance evaluation report mainly includes financial performance evaluation report, operating performance evaluation report and comprehensive performance evaluation report. The financial performance evaluation report of an enterprise refers to the report that summarizes and analyzes the financial data of the enterprise, summarizes the standards suitable for the financial evaluation of the enterprise, and then evaluates the overall financial performance of the enterprise. When choosing the financial performance evaluation criteria, enterprises should pay attention to the selection of evaluation criteria that can truly reflect the financial situation of enterprises. Business performance evaluation report: the report that calculates the economic added value of the enterprise and evaluates the business performance of the enterprise according to the relevant financial statements of the enterprise. Comprehensive performance evaluation report is a report that evaluates the overall performance of an enterprise, and evaluates the overall performance of an enterprise. The comprehensive performance evaluation report should not only focus on the financial performance of the enterprise, but should conduct a complete evaluation of the enterprise, such as customer satisfaction survey of enterprise services, enterprise culture, establishment and improvement of enterprise rules and regulations, etc.

Part 9: Model Report of Business Data Analysis

"Economic activity analysis, also called economic analysis, is the abbreviation of economic activity analysis report. It is a written material reflecting the economic analysis and research. It is guided by the Party's principles and policies, based on the planned development indicators, statistical data and data obtained from investigation and research, aimed at correct assessment, summary and discovery of laws, improvement of decision-making and management level, improvement of economic efficiency, and successful completion of tasks, using modern scientific and economic theories and scientific analysis methods Analyze the process and results of economic activities (including production, sales, cost, finance and other activities). No matter the economic management department or the enterprise unit, only by regularly analyzing economic activities can the situation be clear, the eyes be bright, the mind be clear, the pace be not disordered, and all economic work be carried out smoothly. " (Quoted from the Course of Practical Writing in Finance and Economics, written by Wen Tianruo and published by Lixin Accounting Publishing House). According to the above point of view, economic operation analysis can be understood as: economic operation analysis is the whole process of economic phenomena, economic achievements and economic activities in a certain period and field, according to the scientific political economy view, combined with the party and national policies, and based on the predetermined planning indicators, statistical data and information obtained by investigation and research, Comprehensive analysis and judgment activities aimed at finding out its operation characteristics, existing problems, ways to solve problems and future development trends by using statistical analysis and comprehensive analysis methods. Its purpose is to summarize the experience of the current economic operation in time, so as to learn lessons and guide the future.

The operation analysis of private economy made by the administrative department of small and medium-sized enterprises is generally to analyze and judge its economic content, operation process, significant characteristics, existing problems and development trend by using statistical data and economic information obtained from surveys, and comparing, comparing and studying with the same period of history vertically or horizontally with the country and other provinces, cities and counties. Through economic operation analysis, it truly reflects the development trend of local private economy, affirms achievements, summarizes experience, finds problems, puts forward countermeasures and suggestions, and provides basis for the government and enterprises to make scientific decisions. This is precisely the purpose of our analysis of the operation of private economy.

2、 The Significance of Doing Well the Analysis of Private Economy Operation

It is an important responsibility of the management departments of small and medium-sized enterprises at all levels to do a good job in the operation analysis of private economy. Editorial committees at all levels clearly stipulate that the SME Bureau is the government work department that guides the development of SMEs, township enterprises and private enterprises. One of its main responsibilities is to draw up and implement the development strategy, medium and long-term development plan of SMEs; Monitor and analyze the operation situation of SMEs; Undertake the classification, information collection and work of small and medium-sized enterprises; To formulate and implement the development and control objectives and measures of small and medium-sized enterprises. To fulfill the above responsibilities, we must first do a good job of economic operation analysis. It is mainly reflected in the following aspects:

1. After the transformation of government functions, the focus of government departments is mainly reflected in strengthening the macro-control of economic work. Specifically, it is to guide and regulate the steady operation and healthy development of the economy through the study and formulation of guidelines and policies. As the government work department guiding the development of local private economy, the Bureau of Small and Medium Enterprises must grasp the basic situation of the operation of private economy, and put forward countermeasures and suggestions for the problems existing in the operation of private economy, so as to ensure that governments at all levels can timely adjust the development policies of private economy and play the role of macro-control.

2. At present, the private economy is facing many new situations and new problems in its development. As a functional department of the government, it must do a good job of investigation and research in a timely manner, analyze the operation dynamics, find out the difficulties and problems encountered in the development of the private economy in a timely manner, constantly propose countermeasures and policy adjustment suggestions to the government, and provide guidance for the development of enterprises, Only in this way can we achieve the function that departments should play in order to promote the sustainable development of private economy.

3. Doing a good job in the analysis of the operation of the private economy is not only an important work of the management departments of small and medium-sized enterprises at all levels, but also an important part of reflecting the purpose of government services. As a government department guiding the development of the local private economy, if it does not know the operation and development of the private economy or is satisfied with only a little knowledge, it will not be able to perform the work functions of coordination, guidance and service. If this continues, it will certainly damage the image of the department and the government. 3、 The necessary conditions for the analysis of the operation of private economy

（1） Master the basic knowledge required for the operation analysis of private economy

Economic operation analysis is a research activity conducted on the analysis object by comprehensively using economic theory, policies, statistical science and other knowledge and professional knowledge related to specific analysis object. Therefore, the following knowledge is required for economic operation analysis.

1. Economic theoretical knowledge

Scientific political economy is the basic theoretical basis for our current study of socialist market economy phenomenon and economic operation process. Marxist political economy, dialectics, Deng Xiaoping's theory on the primary stage of socialism, economic monographs reflecting the operation law of the modern market economy, and the theoretical works and latest research achievements of contemporary economists on the socialist market economy all have theoretical guidance for our economic operation analysis. We must be good at learning and applying these theories to analyze and study economic phenomena and processes, and find out the essence and regularity from them.

2. Policy knowledge

To encourage and support the development of private economy, governments at all levels have formulated a series of guidelines and policies accordingly. For example, the State Council formulated Several Opinions on Encouraging, Supporting and Guiding the Development of Non public Economy such as Self employed Private Enterprises, the People's Government of Hebei Province formulated Implementation Opinions of the State Council on Encouraging, Supporting and Guiding the Development of Non public Economy such as Self employed Private Enterprises, and the Baoding Municipal Party Committee and the Baoding Municipal Government formulated Implementation Opinions on Accelerating, Facilitating and Strengthening the Development of Non public Economy Strategies, Opinions on Comprehensively Promoting the Accelerated Development of Private Economy, etc. are all important policy bases for the development of private economy. We must have a deep understanding of these principles and policies to guide our analysis of private economy. Therefore, it is very important to pay close attention to the Party's and the country's policies and changes at any time, and strengthen the understanding of the policies of the other party for analyzing and studying the operation of the private economy.

3. Statistical science knowledge

Statistical science plays an irreplaceable role in economic analysis. First, the basic data on which we conduct economic analysis are mainly statistical information obtained through statistical surveys; Second, the methods used for sorting and analyzing statistical data and information, such as statistical grouping, comprehensive index, dynamic analysis, index method, etc., are all provided by statistical science; Third, the prediction methods used to predict future trends are also mainly derived from the statistical prediction methods provided by statistical science. Therefore, statistical scientific knowledge is an essential basic knowledge for private economic analysis. Without the knowledge of statistical science, it is impossible to analyze the operation of private economy.

（2） Investigation and research is an important basic work for economic operation analysis

To do a good job in the analysis of the operation of private economy, it is necessary to conduct a comprehensive, systematic and scientific analysis, comparison and judgment on the basis of investigation and research, including statistical investigation, after obtaining accurate and detailed information. The conclusion thus reached is credible. To do well in the investigation and research work, we should start from the following aspects:

1. Improve and perfect the existing statistical network system to provide organizational guarantee for investigation and research

From the township enterprise management bureau to the current small and medium-sized enterprise bureau, a bottom-up statistical work network system has been formed in our system, which is responsible for the collection, collation, summary and transmission of private economic statistical information. This statistical work network system provides an important organizational guarantee for us to analyze the operation of private economy. In order to ensure that the analysis of the operation of the private economy is carried out in an orderly and vivid manner, we must continue to strengthen the construction of the network system of private economy statistics and do a solid statistical foundation. Without a sound network system of private economy statistics and a solid foundation of private economy statistics, the investigation and research work cannot be guaranteed, let alone the operation analysis of private economy.

2. Scientific methods and perfect means of investigation and research are the technical guarantee for obtaining complete and reliable information

Since the information materials on which we conduct the operation analysis of private economy are obtained through investigation and research, the investigation and research methods must be scientific and the investigation means must be improved. On the one hand, we should rely on the statistical network system of private economy for statistical investigation; On the other hand, it is also necessary to play the role of investigation outside the statistical network, such as obtaining first-hand information from the grass-roots level through in-depth understanding of enterprises and grass-roots level; Consulting, understanding or obtaining information by means of network, newspapers and other media through letters, telephone and other carriers. In short, the information obtained through scientific methods and perfect means can provide detailed, complete, accurate and reliable material basis for economic analysis. This is the prerequisite for the analysis of the operation of private economy. 3. Seeking truth and pragmatism is the necessary condition to ensure the authenticity and reliability of investigation and research and its results

The investigation and research must have a deep practical, meticulous work style and a practical, scientific and rigorous work attitude. Whether it is investigation and research, or collection, sorting, transmission and use of information, we should adhere to truthful reflection of the objective situation. The practice of randomly deleting and altering statistical data or subjectively fabricating so-called "data" is not only a big taboo for statistical work, but also for investigation and research work. It not only affects the quality of investigation and research work, reduces the credibility, but also makes economic analysis based on this result, which will mislead leaders to make decisions. Therefore, in order to do a good job in investigation and research and ensure the quality of information, we must adhere to a pragmatic work style and attitude.

4、 Key points to be grasped in preparing analysis report

The written report of economic operation analysis is the written material formed according to the process and results of economic operation analysis, which can form regular, irregular, pre event, in-process and post event forecast analysis reports as well as short-term, medium-term and long-term economic operation analysis reports according to time; Macro, meso and micro economic analysis reports can also be formed according to the scope of the field; The analysis object, analysis angle and analysis content can also be taken as the classification standard to form comprehensive analysis report and thematic analysis report. It should be said that it is the last process of the whole economic operation analysis.

（1） Structure and content of economic operation analysis report

From the perspective of article structure, the economic operation analysis should have a clear and striking title and a body composed of the beginning, theme and conclusion. From the content of the article, the economic operation analysis should mainly include the following five aspects.

1. Current main economic indicators and economic operation

This section summarizes the current economic operation and the completion of major economic indicators (such as added value, taxes paid, shipment value, etc.). The completion of these indicators can be compared with relevant indicators or planned indicators in the base period, and some conclusions can be drawn through comparison, analysis and judgment.

2. Current economic operation characteristics and cause analysis

This part requires that several characteristics summarized according to the economic operation situation be clearly stated. In order to explain the existence of these characteristics, it is necessary to supplement them with necessary statistical data and other living data, and make appropriate analysis and elaboration on the causes of these characteristics, so as to play the role of summarizing experience.

3. Existing problems and cause analysis

This part is to analyze the outstanding problems and reasons that should be paid attention to in the current economic operation. The purpose is to draw lessons and solve the existing problems and causes with a targeted view. This requires us to pay special attention to the economic analysis, reflect the problems as clearly as possible, and analyze the reasons as thoroughly as possible, in order to attract the attention of the relevant parties.

4. Forecast of future economic operation trend

This part includes two aspects: on the one hand, it forecasts and judges the overall trend of the future private economy; On the other hand, it forecasts and estimates the completion of the main economic indicators reflecting the operating results of the private economy in the future. This kind of prediction and judgment is a combination of qualitative and quantitative prediction and judgment. The purpose is to make all circles inside and outside the industry concerned about the development of private economy know the future situation, so as to make necessary preparations in both psychological and material aspects.

5. Countermeasures and suggestions

Countermeasures have two meanings. Among them, measures to solve problems are mainly put forward to solve existing problems; The countermeasures taken against possible problems in the future are preventive measures. Suggestions include not only suggestions on measures to solve problems, but also policy suggestions on relevant government departments. No matter the countermeasures or suggestions, they are all strategies and measures proposed or suggested by the relevant government departments for the existing problems. This is not only the important purpose of the operation analysis of private economy, but also the embodiment of the important role of the operation analysis of private economy. Therefore, the elaboration of this content needs to emphasize the clear point of view, strong pertinence, practicality and appropriate expression.

（2） Pay attention to the following points when preparing the report

1. Accuracy. Reflect the objective reality realistically, make the statistical data accurate, the situation true, and the views correct. We should make sure the data are accurate in a down-to-earth manner, and find out the reasons for the big ups and downs. However, the analysis report should not be a simple list of data, but should be used correctly to reveal the regularity of economic phenomena by analyzing, judging and refining the data. It is necessary to deal with the relationship between data and views, so that views can be extracted from a large number of real data. The data used should closely focus on the explanation of views, so that the two are unified. Only in this way can the statistical analysis report have a solid foundation and sufficient weight.

2. Practicality. The economic operation analysis report has obvious purpose and pertinence, and it serves a certain target. Therefore, we must grasp the main contradictions reflected in the economic operation, find out the key points, hot spots and difficult problems in the current economic operation from the complex phenomena, and analyze them, so as to provide scientific basis for leaders at all levels to make macro-control and management decisions. The more targeted and practical the statistical analysis report is, the higher the quality is.

3. Logic. Economic operation analysis is to form a concept from data, judge from the concept formation, reason from the judgment, and draw a conclusion from it. We should use concepts, judgments and reasoning methods correctly. Judgment is based on accurate statistical data. Reasoning is based on sufficient evidence. Correct judgment and reasoning is to have logic in line with the facts. The results of judgment and reasoning should not be ambiguous or inconsistent. It is necessary to truthfully reflect the internal relations and development laws of objective things. Therefore, the economic operation analysis report should have a prominent theme, rigorous structure and clear organization.

4. Timeliness. This is an important condition to ensure the value of the analysis report. Provide the analysis report of failure if not in time. The faster the statistical analysis report reflecting the development progress, the better; The importance of thematic analysis lies in timeliness, especially forward-looking and early-warning thematic analysis, which will often produce better social benefits.

Selected Business Data Analysis Reports (9)

Part 1: Model Report of Business Data Analysis

Part 2: Model Report of Business Data Analysis

Part 3: Model Text of Business Data Analysis Report

Part 4: Model of Business Data Analysis Report

Part 5: Model of Business Data Analysis Report

Part 6: Model Report of Business Data Analysis

Part 7: Model Report of Business Data Analysis

Part 8: Model Report of Business Data Analysis

Part 9: Model Report of Business Data Analysis

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