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            首冠分享:高質量財務分析報告要這樣寫!

            分享到:
            2019-01-21 16:27:33來源: 首冠教育

            財務分析報告是管理會計的入門必備之技能。然而,要寫出一份高質量的財務分析報告并非易事,首冠財經提示以下六點值得注意:

             

            1報告閱讀的對象要明白并分析

             

            報告閱讀對象不同,報告的寫作應因人而異。

             

            提供給財務部領導可以專業化一些,而提供給其它部門領導尤其對本專業相當陌生的領導的報告則要力求通俗一些。

             

            同時提供給不同層次閱讀對象的分析報告,則要求分析人員在寫作時準確把握好報告的框架結構和分析層次。

             

            2讀者對信息的需求要充分領會

             

            業務部門領導說:你們給我的財務分析報告,內容很多,寫得也很長,應該是花了不少心思的。遺憾的是我不需要的信息太多,而我想真正獲得的信息卻太少。

             

            我們每月辛辛苦苦做出來的分析報告原本是要為業務服務的,可事實上呢?問題出在哪?你沒有捕獲他們想“真正了解的信息”。

             

            3清晰框架和分析思路報告

             

            財務分析報告的框架如下:

            報告目錄—重要提示—報告摘要—具體分析—問題重點綜述及相應的改進措施。

             

            財務報告的分析思路是:

            總體指標分析—集團總部情況分析—各二級公司情況分析。

             

            4結合業務過程中存在的問題

             

            財務人員由于不了解業務,往往閉門造車,并由此陷入就數據論數據的被動局面,得出來的分析結論也就常常令人啼笑皆非。

             

            有必要強調的一點是:各種財務數據并不僅僅地通常意義上數字的簡單拼湊和加總。每一個財務數據背后都寓示著非常生動的增減、費用的發生、負債的償還等。

             

            財務分析人員通過對業務的了解和明察,并具備對財務數據敏感性的職業判斷,即可判斷經濟業務發生的合理性、合規性,由此寫出來的分析報告也就能真正為業務部門提供有用的決策信息。

             

            5分析手法不單一

             

            ()分析要遵循差異—原因分析—建議措施原則。

             

            因為撰寫財務分析報告的根本目的不僅僅是停留在反映問題、揭示問題上,而是要通過對問題的深入分析,提出合理可行的解決辦法,真正擔負起“財務參謀”的重要角色。唯此,報告的有用性或分量才可能得到提高和升華。

             

            ()對具體問題的分析采用交集原則和重要性原則并存手法揭示異常情況。

             

            例如,某公司有36個駐外機構,為分析各駐外機構某月費用控制情況和工作效率,我們以“人均差旅費”作為評價指標之一。

             

            在分析時,采用比較分析法(本月與上月比較)從增長額(絕對數)、增長率(相對數)兩方面比較以揭示費用異常及效率低下的駐外機構,我們分別對費用增長前十位(定義為集合A)及增長率前十位(定義為集合B)的駐外機構進行了排名,并定義集合C=AB,則集合C中駐外機構將是我們重點分析的對象之一,這就是“交集原則”。

             

            然而,交集原則并有一定能夠揭示出全部費用異常的駐外機構,為此“重要性原則”顯得必不可少。

             

            在運用交集原則時,頭腦中要有重要性原則的意識;在運用重要性原則時,同樣少有了閃集思想。總而言之,財務分析人員要始終“抓重點問題、主要問題”,在辯證法上體現為兩點論基礎上的重點論。

             

            6其它應注意問題

             

            1)企業政策。

            對公司政策尤其是近期來公司大的方針政策有一個準確的把握,在吃透公司政策精神的前提下,在分析中還應盡可能地立足當前,瞄準未來,以使分析報告發揮“導航器”作用;

             

            2)宏觀環境、行業競爭資料。

            財務人員在平時的工作當中,應多一點了解國家宏觀經濟環境尤其是盡可能捕捉、搜集同行業競爭對手資料。一點小改變都或多或少地影響著公司的競爭力甚至決定著公司的命運。

             

            3)勿輕意下結論。

            財務分析人員在報告中的所有結論性詞語對報告閱讀者的影響相當之大,如果財務人員在分析中草率地下結論,很可能形成誤導。

             

            4)行文風格。

            分析報告的行文要盡可能流暢、通順、簡明、精練,避免口語化、冗長化。

             

            現在考取管理會計的資格證書的財會人員越來越多,但是想要成為一名合格的管理會計并不容易,單是考取證書就會刷下一大部分人,所以想成為管理會計的第一步,就是要找到好的培訓機構,比如像首冠財經這樣的培訓機構,從2006年成立,到如今培訓學員20余萬,累計年培訓管理會計50000余名,只有在這樣有豐富經驗的培訓老師的指導下,規劃學習,才能擺脫困境,成功成為一名有理論有實踐經驗的管理會計。

            咨詢熱線:010-56221116

            官方網站:www.shouguanedu.com  

             

             

             

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