In the market economy environment, financial management is the central work of enterprise management, and financial analysis is also the core work of financial management. The following is my financial analysis paper for your reference.

Model essay on financial analysis 1: Reflections on financial analysis of gas supply enterprises

Conventional enterprise financial analysis is mainly to understand the production, operation and financial status of the enterprise from the information analysis of financial statements, and to grasp the solvency, operation and profitability of the enterprise through data comparison, so as to evaluate the operating status of the enterprise and make relevant decisions in the future. However, the potential impact of the particularity of gas supply industry on enterprise data indicators is often ignored, which sometimes affects report users, especially management decision makers, and has a great impact. Studying and improving these factors has important practical significance.

Keywords: qi; Analysis; think

Industry background: With the progress of society, the continuous improvement of living standards of urban and rural residents, and the emphasis on environmental pollution, the demand for urban gas as a clean energy source is becoming stronger and stronger. Liquefied petroleum gas (LPG) and liquefied natural gas (LNG), as one of the varieties of urban gas, play an important role in energy supply, providing high-quality gas sources for the life and production of urban industry and commerce and residential users, facilitating life and reducing environmental pollution, and playing an increasingly important role in improving the quality of life of residents, improving the environment and improving energy utilization. If the financial analysis of the gas supply company only uses the general financial analysis system, uses special analysis techniques and methods from financial statements and related materials, and grasps the company's solvency, operational capacity and profitability through data comparison, it can evaluate the company's operating conditions and make relevant decisions in the future, which will cover up the hidden operating benefits and social effects brought by its industry characteristics, which is not conducive to the correct judgment of management and decision-making levels, and is not conducive to the vigorous development of the industry. Therefore, it is necessary to explore and improve the shortcomings of financial analysis.

First, gas supply companies in the financial analysis of the deficiencies

Paying attention to financial indicators and ignoring non-financial indicators is a common deficiency in financial analysis reports. The current financial analysis system mainly focuses on financial data, and evaluates business performance through comparative analysis of various indicators, mainly including profitability, operational ability, solvency and growth ability, while the analysis of financing ability, innovation ability, service and security guarantee is relatively lacking. For the gas industry, service safety analysis is particularly important, such as customer return visit analysis, security inspection frequency, parts replacement cycle, etc., all of which involve the guarantee of safe gas use. The timeliness of emergency repair, the timeliness of hidden dangers rectification and so on are all concerned by consumers. Service quality greatly affects consumers' choice of gas supply enterprises, and then affects the industry competitiveness and market share of gas enterprises. Without this analysis, it is impossible to fully reveal the production and business activities.

Double historical data analysis only examines the past and does not guide the future. Enterprises are often used to using financial statements and materials, using certain financial professional methods, ratio analysis and comparison methods to reflect the past economic situation of enterprises. In this way, the financial analysis and inspection of the past completed, unchanged and fruitful activities can not be based on the past, combined with the present and focused on the future. It is impossible to serve the future just by discovering the problems of the past and being satisfied with what has been achieved. Most products provided by gas enterprises are energy substitute products, and their future development has long-term strategic significance. If the cost advantage of substitute products is not revealed and the value of environmental pollution is reduced, the enterprise value cannot be truly and completely reflected only by analyzing the business data of the enterprise, which is not conducive to the formulation of enterprise strategy.

(3) Lack of comparison with the same industry level, especially with international excellent industries. Due to the opaque and undisclosed financial information of enterprises, it is difficult for enterprises to obtain relevant comparative information of the same industry or even international excellent industries. Financial analysis is often limited to the same proportion of each period or the comparison with planned indicators, so it is difficult to judge the position of enterprises among competitors in the industry. Gas companies, in particular, have a smaller scope for reference and fewer opportunities to compare with their peers because of their limited management rights. Enterprises often only know.

Fourthly, it is crucial to compare the periodical characteristics of enterprise life cycle with similar enterprises and industry standards in the same period, ignoring that different evaluation indicators should be adopted in different development stages, and the same or several evaluation indicators should be applied. Such financial analysis is not objective. In fact, the importance of different financial performance measures will change at every stage of the enterprise life cycle. In order to make up for the above shortcomings, it can be greatly improved if the following measures are taken.

Second, the measures to solve the problem

Introduce more non-financial indicators to fully reflect the business activities of enterprises. A large number of empirical studies also show that non-financial indicators are better indicators to reflect the development prospects of enterprises. Therefore, it is necessary to add some non-financial indicators to the financial analysis index system, which should include the following items:

1. Market share: Market share refers to the percentage of the product's sales in the target market to the total market sales. Generally speaking, compared with other competitors in the same industry, enterprises with high market share perform better.

2. Service indicators: For gas enterprises, it mainly refers to the user's safety inspection cycle, customer's gas fault repair rate, spare parts replacement cycle, etc. Service indicators can be counted by the number of security check households.

3. Customer satisfaction rate: This indicator refers to the fact that the products produced by the enterprise can continuously meet the changing needs of consumers, not only in terms of quality, but also in terms of varieties. It can be measured by conducting customer satisfaction surveys on customers regularly and calculating the proportion of "high satisfaction" in customer satisfaction according to the survey results.

4. Human resource management: Whether employees are stable or not and whether they agree with the corporate culture has a great influence on the development of enterprises, especially the dangerous goods such as gas. Stable front-line employees have special significance for security. It can be reflected by comprehensive indicators such as employee performance appraisal, job suitability evaluation, employee satisfaction survey and turnover rate.

Secondly, the concept of environmental accounting management is introduced. As a new accounting research field, it is a new branch of accounting, which studies the relationship between economic and social development and the environment, measures and records the costs of environmental pollution, environmental prevention, development and utilization, and evaluates the impact of environmental performance and environmental activities on the financial costs of enterprises based on relevant environmental laws and regulations. Gas enterprises are clean energy supply enterprises. For the project of replacing coal with polluting fuel such as gas, if the financial cost of the enterprise formed by the original polluting fuel can be measured in money, it will also reflect the social value of optimizing the environment created by new energy enterprises, which will further stimulate the strategic development of gas enterprises, promote users to replace new gas and reduce environmental pollution, and * * * will jointly assume social responsibility.

3 * * * It is necessary to create conditions for enterprises to provide comparative data of domestic and even international excellent industries on a regular basis, so that the financial analysis of enterprises can get more reliable results on the basis of comparison. At present, the gradual implementation of XBRL and other measures will help to provide real financial information for large enterprises, let enterprises find their own industry benchmarks, analyze their own strengths and weaknesses, find development opportunities, avoid industry threats, and determine the development direction of enterprises.

Fourth, objectively evaluate the life cycle of enterprises, formulate matching evaluation indicators, truly reflect the performance of enterprises, and set financial performance measurement indicators with different weights according to different life cycles of enterprises to motivate managers.

Three. conclusion

If the above contents can be added to the financial analysis report of gas enterprises, it will more truly and completely reflect the operating conditions and future development value of enterprises, which has long-term strategic significance and is worth improving.

[References]

[1] Xia Qun, Ma Shuangyan. Problems and countermeasures in current financial analysis, Journal of Changchun University of Finance, 20084.

[2] Xiao Xu. Discussion on establishing environmental accounting [J]. Accounting Research, 2003 1:3 1-33.

[3] Xu Jialin, Cai. Review and prospect of environmental accounting research in China [J]. Accounting Research, 20044:87-92.

Mode 2 of financial analysis paper: Construction enterprises use big data technology to implement financial analysis.

With the continuous development of science and technology, the era of big data is coming to us. Big data technology can better carry out accurate financial analysis for enterprises, which is conducive to financial report users to better grasp the operating conditions of enterprises and make correct decisions. Especially for construction enterprises, their internal affairs are very complicated, and the amount of data is very large. Simply relying on manual calculation can no longer meet the requirements of enterprises for the quality and efficiency of financial analysis. This paper deeply analyzes the benefits of big data technology to financial analysis of construction enterprises, and puts forward specific measures to make better use of big data technology, hoping to provide some help for construction enterprises to improve their financial analysis level.

Keywords: Financial Analysis of Big Data Technology in Construction Enterprises

First, the meaning of big data technology