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财务分析的目的,在于通过深度剖析财务报表,发现企业经营背后存在的风险与问题、找出增加公司价值的真正驱动因素,改善管理并最终提升公司价值。对于多元化发展、子公司众多的集团公司而言,由于行业核算特征迥异、管理级次多,如何满足不同管理层的需求,及时、准确、真实的提供高质量的财务分析并不是一件容易的事情。本文结合龙岩工贸发展集团有限公司实例,对如何做好集团公司财务分析进行初步探讨。
The purpose of financial analysis is to identify the real drivers behind the value of the company by finding out the risks and problems behind the company’s operations through an in-depth analysis of the financial statements, improve management and ultimately enhance the company’s value. For the diversified development, many subsidiaries of the subsidiary company, due to the different characteristics of the industry accounting, management level and how to meet the needs of different management, timely, accurate and true to provide high-quality financial analysis is not easy Things. In this paper, Longyan Industry and Trade Development Group Co., Ltd. combined examples of how to do a good job of financial analysis of group companies to conduct a preliminary discussion.