財(cái)務(wù)程序與方法

第三章財(cái)務(wù)分析程序與方法

第一節(jié)財(cái)務(wù)分析程序與步驟第二節(jié)戰(zhàn)略分析與會(huì)計(jì)分析第三節(jié)比率分析與因素分析第四節(jié)財(cái)務(wù)分析報(bào)告第一節(jié)財(cái)務(wù)分析基本程序與步驟財(cái)務(wù)分析程序與步驟:四個(gè)階段、十個(gè)步驟

（一）財(cái)務(wù)分析信息搜集整理階段（二）戰(zhàn)略分析與會(huì)計(jì)分析階段（三）財(cái)務(wù)分析實(shí)施階段（財(cái)務(wù)分析）（四）財(cái)務(wù)分析綜合評(píng)價(jià)階段（前景判斷）

在搜集整理資料基礎(chǔ)上戰(zhàn)略分析會(huì)計(jì)分析財(cái)務(wù)分析前景判斷財(cái)務(wù)分析信息搜集整理階段1、明確財(cái)務(wù)分析目的2、制定財(cái)務(wù)分析計(jì)劃3、搜集整理財(cái)務(wù)分析信息戰(zhàn)哈略康分矛析訊與膏會(huì)檔計(jì)憲分猴析密階賺段4謊、刑企把業(yè)穗戰(zhàn)遲略蕩分芝析5奪、卷財(cái)柴務(wù)柔報(bào)幅表勵(lì)會(huì)必計(jì)擾分喘析財(cái)每務(wù)穩(wěn)分汽析乓實(shí)裙施碰階系段(拉財(cái)脾務(wù)消分獨(dú)析型階晝段稼)6皂、廁財(cái)總務(wù)炮指悶標(biāo)揚(yáng)分儉析7嫂、錢基鑼本啞因敵素柱分躁析財(cái)侍務(wù)股分熄析押綜驚合的評(píng)隨價(jià)漏階殖段(萌前活景灑分觀析贊階壤段房誠(chéng))8戒、會(huì)財(cái)糠務(wù)伏綜扛合由分犁析楊與陰評(píng)費(fèi)價(jià)9叔、很財(cái)州務(wù)蛋預(yù)江測(cè)嗚與援價(jià)末值姨評(píng)葉估1很0靜、裳財(cái)布務(wù)損分港析事報(bào)很告第注二鋒節(jié)認(rèn)戰(zhàn)疤略妄分乒析今與燈會(huì)淋計(jì)羅分暢析一咱、分企剖業(yè)揀戰(zhàn)當(dāng)略適分動(dòng)析基金礎(chǔ)苗：目霞的全：通今過(guò)走對(duì)嗚企贊業(yè)樣所來(lái)在避行封業(yè)速或栽企蠢業(yè)跳擬批進(jìn)麗入者行賽業(yè)縫的跨分析魚，頭明尋確害企顯業(yè)握自膊身迅地屬位澡及布應(yīng)反采俗取泛的詢競(jìng)糞爭(zhēng)襯戰(zhàn)運(yùn)略內(nèi)份容:行錄業(yè)紫分第析—分新析剖其園盈嘉利當(dāng)水詞平削與寇盈蠶利羊潛恭力企洲業(yè)罪競(jìng)弟爭(zhēng)共策耳略抱分僻析作變用咽：是押后蛾續(xù)緊的凈會(huì)太計(jì)著分告析蘭和漸財(cái)戶務(wù)朗分毅析謀的猶基傅礎(chǔ)炮和駁導(dǎo)跪向行彈業(yè)沾競(jìng)杯爭(zhēng)光程竿度市投場(chǎng)碰議磨價(jià)灰能樂(lè)力低覺(jué)成章本忍競(jìng)稻爭(zhēng)椅策河略產(chǎn)裂品巾差吳異邪競(jìng)惑爭(zhēng)非策運(yùn)略明悄確求戰(zhàn)待略或制寒定滅程危序美；臟明洗確印宏慚觀猛經(jīng)巧濟(jì)番環(huán)耀境二獄、爸會(huì)紹計(jì)諷分繼析亦技故術(shù)（晚一涉）減會(huì)血計(jì)飾分他析弓的錢內(nèi)響涵榨與圈步月驟（齒二蕉）僵會(huì)箱計(jì)濱分法析采的葛方投法會(huì)苗計(jì)珍分近析敞的靜內(nèi)求涵蓋與五步德驟會(huì)姐計(jì)壟分室析情的盆目?jī)r(jià)的窗:評(píng)腰價(jià)普企嘉業(yè)色會(huì)戚計(jì)斬所太反釣映陳的政財(cái)鉤務(wù)戀狀騙況犬與青經(jīng)武營(yíng)球成孟果酬的真那實(shí)片程口度會(huì)艘計(jì)承分將析站的叉作彎用培:◆通僑過(guò)華對(duì)形會(huì)詢計(jì)簡(jiǎn)政惰策聯(lián)、不會(huì)勝計(jì)帶方恐法廣、怖會(huì)乞計(jì)物披童露壓的偶評(píng)價(jià)繞，揭篩示臭會(huì)撇計(jì)蹲信裂息扁的兇質(zhì)框量招；◆通遷過(guò)態(tài)調(diào)專整擋、修焦正懂會(huì)歪計(jì)監(jiān)數(shù)院據(jù)復(fù)，以弄保絨證紛財(cái)禮務(wù)罷分巾析榜結(jié)音論厭的械可頃靠炮性裕。閱宿讀墾會(huì)說(shuō)計(jì)攻報(bào)躺告比貍較炮會(huì)早計(jì)孤報(bào)閘表解鈴釋筑會(huì)劍計(jì)脾報(bào)諸表修何正私會(huì)免計(jì)酷報(bào)休表俘信斃息會(huì)禮計(jì)宰分無(wú)析凍的大步勁驟賴:水興平殺分義析差法垂拉直或分我析伶法趨晨勢(shì)涂分珍析尺法會(huì)匠計(jì)鋪政修策滴體懸現(xiàn)懸在治會(huì)沾計(jì)流報(bào)畏表躬附叛注擇上會(huì)份計(jì)考分蔥析強(qiáng)的磚方母法水泡平口分壤析罩法垂砌直法分誘析栽法趨鴉勢(shì)變分玻析矩法基齒本朽點(diǎn)蹤蝶:將忍報(bào)煌表絞資館料挖中蠟不厲同笑時(shí)廈期筆的壞同戶項(xiàng)嚇數(shù)襯據(jù)椒進(jìn)洗行佛對(duì)偽比對(duì)欄比氣的咸方此式右:絕殼對(duì)屯值堂增賭減評(píng)變賭動(dòng)隙量=分量析攏期打某鐘項(xiàng)蠶指穴標(biāo)黃實(shí)叮際牙數(shù)目-寶基寧期禍同項(xiàng)升指腦標(biāo)商實(shí)億際衡數(shù)增榴減墻變豆動(dòng)里率=變芹動(dòng)字絕斃對(duì)蓄值畢/哈基凱期番實(shí)殖際糊數(shù)專值×鍵1護(hù)0貝0垃%變暑動(dòng)作比守率吃值=分洗析破期擺實(shí)資際炒值沾/族基勾期狹實(shí)頂際喬數(shù)壇值水鄭平夢(mèng)分期析禍法定撿義電：指離將縫反點(diǎn)映指企灘業(yè)忌報(bào)抬告混期瞇財(cái)濱務(wù)揚(yáng)狀歡況司的航信彼息南（德特志別贏指待會(huì)腐計(jì)寫報(bào)正表提信凝息憶資壞料早）類與溉反挪映同企結(jié)業(yè)凡前計(jì)期礙或沉歷慶史侄某育一棋時(shí)瀉期先財(cái)遣務(wù)汪狀擁況鴉的標(biāo)信千息蔑進(jìn)痰行渣對(duì)咽比逼，相研濟(jì)究謝企戚業(yè)耍各緩項(xiàng)他經(jīng)污營(yíng)坑業(yè)碑績(jī)相或膨財(cái)部務(wù)饑狀捎況貿(mào)的會(huì)發(fā)廈展嫂變唇動(dòng)您情類況飄的湯一罰種悄財(cái)哥務(wù)禍分死析氧方嫩法秧。注裳意孕問(wèn)亞題纖:■放分仆析漿資培料鍋的懂可創(chuàng)比嬸性■漠對(duì)袋比置方額式鵲的夏結(jié)君合侍運(yùn)灣用垂浸直樓分瓜析編法基鑒本狐點(diǎn)那:計(jì)躁算動(dòng)報(bào)仔表麗中山各爹項(xiàng)卻目讓占越總蓋體倆的竭比謹(jǐn)重耽或結(jié)創(chuàng)構(gòu)中，常反脊映訴報(bào)種表械中洪的造項(xiàng)闖目疲與迫總標(biāo)體沉關(guān)系礙情鹿況襖及江其鉤變童動(dòng)海情注況一銜般彈步垂驟榮:確塘定屑報(bào)疫表藝中界各漲項(xiàng)痰目記占陸總?cè)︻~獵的缺比從重嚇或膨百次分毫比通錄過(guò)窮各座項(xiàng)濫目雜的尚比振重娃,墊分都析皮各飄項(xiàng)線目袋在妨企纏業(yè)捏經(jīng)答營(yíng)故中嘴的瞞重掉要貝性將龜分夜析標(biāo)期特各商項(xiàng)體目甲的漂比黨重親與片前誼期殺同描項(xiàng)辜目煩比墾重肥對(duì)再比錘,興研協(xié)究率各項(xiàng)輝目拳的季比議重師變潤(rùn)動(dòng)黎情徐況資輝產(chǎn)技負(fù)腐債粒表幣的神共火同探比殖報(bào)劣表厚以灣資副產(chǎn)鵲總民額位為跨基哪數(shù)冶;利稈潤(rùn)侮表炸的什共及同沖比散報(bào)勁表哲以艷營(yíng)靜業(yè)脂收椒入蛛總?cè)鲱~寬為黃基護(hù)數(shù)意.基傻本門點(diǎn)狹:根量據(jù)許企變業(yè)貌連榜續(xù)起幾婚年查或必幾爬個(gè)群時(shí)摔期騾的痕分倒析資棵料攜，蘭運(yùn)事用拳指暗數(shù)止或曉完互成懶率鳥的艷計(jì)茫算伍，按確定誤分琴析壩期嚷各血有雞關(guān)紀(jì)項(xiàng)凳目遲的雹變疾動(dòng)熱情尼況陣和舌趨潑勢(shì)一獅般遲步努驟廈:趨徹勢(shì)蜓分艙析唇法計(jì)棕算識(shí)趨則勢(shì)橫比吸率悠或筆指層數(shù)評(píng)以價(jià)饑與爬判霧斷笑企瘡業(yè)扮各嚼項(xiàng)末指慘標(biāo)稠的夏變池動(dòng)緊趨攔勢(shì)鍵及疑其漆合桶理路性預(yù)瞎測(cè)櫻未鬧來(lái)飯的貸發(fā)顆展搶趨孩勢(shì)定緒基皺指輸數(shù)環(huán)教比怖指丘數(shù)第柴三皺節(jié)僻比額率禿分陵析殃與陵因移素首分杯析一虜、勉比剝率序分華析帝法（虎一莊）騰比骨率鼓分左析洪法固的路定腎義深及缺種谷類（段二湊）舟比收率貢分粥析振指貸標(biāo)（剖三擾）震標(biāo)齊準(zhǔn)歪比潑率（知四調(diào)）鳳使倘用彩比灘率招分微析神法亭應(yīng)鼓注者意否的捷問(wèn)盲題二澤、巧因?qū)铀啬椒蛛u析脂法（昌一愈）纖連秤環(huán)李替授代接法（鍋二熄）攻差桂額猛計(jì)愧算突法比每率壟分蜂析壞法斥的今定敞義畢與扣形順式基拜本訊點(diǎn)嘗:將緣瑞影胸響繭財(cái)融務(wù)廉狀帖況過(guò)的示兩梅個(gè)馳相攝關(guān)認(rèn)因劇素緞聯(lián)程系拜起來(lái)械，漢通將過(guò)計(jì)白算拐比幅率，捉反秩映璃它側(cè)們含之霞間硬的暖關(guān)系姜，戒借權(quán)以侍評(píng)艙價(jià)座企蘋業(yè)娛財(cái)南務(wù)蜂狀疼況飽和悄經(jīng)灑營(yíng)溪狀琴?zèng)r形大式競(jìng):百巖分辯率比撥率分縮慧數(shù)相祖關(guān)周比雕率鳳分稿析-指-停-狡-是涉將轉(zhuǎn)兩填個(gè)修性慘質(zhì)切不采同可但賭又猛相象關(guān)畝的腐指表標(biāo)仙加視以趴對(duì)泊比桿計(jì)喂算晚，輕求惜出擊比騎率鞠，塞反橋映帖有緒關(guān)娛經(jīng)盒濟(jì)梯活廈動(dòng)著的酬相起互顧關(guān)根系教。構(gòu)刮成盛比吊率抵分姥析-酬-組-忙-忽-是視指忠通壁過(guò)饞計(jì)餡算唇某職項(xiàng)附經(jīng)奏濟(jì)脾指元標(biāo)霉各世個(gè)專組土成霜部舍分透占證總漁體脊的茫比磨重影，獲反城映太部鑼分抖與棕總伙體悉的備關(guān)述系括，厘分挽析霜構(gòu)稻成畏內(nèi)汽容泊的駐變圓化行。效雖率拉比椒率蜜分碗析-撕-小-兩-匯-抱-蜜是瀉反易映富某公項(xiàng)議經(jīng)妙濟(jì)奸活穴動(dòng)柏投蓄入浮與藏產(chǎn)殿出澡之福間醫(yī)關(guān)終系蜻的猶財(cái)杠務(wù)喇比榮率種影類鏟:財(cái)誤務(wù)叉比離率漆指撇標(biāo)漆體證系按儲(chǔ)分很析大主黑體釘劃番分按希分睡析葬內(nèi)猛容話劃仁分按窯財(cái)盟務(wù)冠報(bào)走表服劃糾分p姨6廚1考-架6炊2標(biāo)內(nèi)準(zhǔn)壟比飼率算葉術(shù)孕平棄均女?dāng)?shù)綜泥合黃報(bào)恒表覺(jué)法中倍位秩數(shù)通法使糞用借比擦率衫分岡析芒法僵應(yīng)槍注撕意化的腔問(wèn)括題：對(duì)略比漸項(xiàng)菜目妨的趟相緒關(guān)弊性對(duì)狠比貌口攤徑刃的覽一罰致寄性衡疫量織標(biāo)雞準(zhǔn)蹈的照科半學(xué)偷性連把環(huán)街替盡代疊法臺(tái)的輔程斤序指擦標(biāo)蔑分泛解-昏-確串定彩分由析床指蘇標(biāo)洲與促其冠影熔響撲因兩素龜間雷的稍關(guān)昨系建云立剖指啄標(biāo)據(jù)體懼系柔-賭-確至定臣分懸析標(biāo)對(duì)較象連茫環(huán)棟順追序妖替目代計(jì)炮算唱替濤代飛結(jié)久果檢砌驗(yàn)益分秘析芬結(jié)弟果例嶄題哭見(jiàn)達(dá)P肝6魚8課要堂赤練聚習(xí)炭1牧.輕某頸企麻業(yè)2抬0彼0芽5年相、2西0橫0雷4年丑有湯關(guān)毀指齒標(biāo)秘資百料渡如勒下冰。矮要訊求劉：淋運(yùn)喬用訊連駕環(huán)粉替技代盟法丈分微析或各循因羽素首對(duì)促總摔資澇產(chǎn)促報(bào)香酬經(jīng)率擁的孤影嘉響狠程串度轉(zhuǎn)。課慣堂侄練浪習(xí)止1如答抵案應(yīng)糊用搜連雷環(huán)麗替元代補(bǔ)法筍應(yīng)隱注投意臟的絨問(wèn)毒題因隸素估分臨解掌的攜相繩關(guān)奴性分古析侍指取標(biāo)嘴與沸其門影鉆響恒因忙素替之棒間喇必憑須白有剖實(shí)躺際梢經(jīng)船濟(jì)杠意艷義分骨析捉前束提雅的栗假齡定炕性分專析氧某蘆一嗎因擱素困對(duì)魚經(jīng)普濟(jì)尚指暗標(biāo)禽差晝異岔的悅影行響堵時(shí)名，嚷必?fù)祉毤准倬投ㄏ淦渚€他戀因菌素祝不炊變因敗素候替靠代泉的恩順某序懶性數(shù)抖量菜指哥標(biāo)朱在才前堪，岔質(zhì)單量蛋指松標(biāo)醉在藝后主潤(rùn)要偶因和素洪在引前蓋,鋒次衛(wèi)要診因糕素姨在閉后順被序辣替算代孩的剖連頭環(huán)筍性確大定組各款因楊素京變儀動(dòng)淺對(duì)傲分論析標(biāo)對(duì)鍋象脂影分響爹時(shí)胳，幸都奶是本將價(jià)某以因葬素悟替畜代染后醋的脂結(jié)努果晃與錦該叢因輛素捐替痕代沃前蠟的執(zhí)結(jié)跨果雹對(duì)塊比便，仙一舒環(huán)穗套安一澇環(huán)差房誠(chéng)額撕分腹析畜法差市額史分虎析衰法是教連甘環(huán)葡替鄉(xiāng)豐代背法殺的嘆一現(xiàn)種簡(jiǎn)江化銷形覺(jué)式它齒可搬直墳接絮利意用驢各錯(cuò)影虧響堂因貿(mào)素椅的筐實(shí)蛇際私數(shù)絮與且基強(qiáng)期抖數(shù)爺?shù)膭俨钋垲~做，本在信其你他旱因均素守不禿變惱假掌定半條牲件興下牙，駐計(jì)族算遞各川該萍因定素孟對(duì)毅分側(cè)析單指警標(biāo)普的祝影駛響濕程聾度尾。課姓堂錯(cuò)練斥習(xí)倍2頂.員運(yùn)屈用旗差幸額幸計(jì)塊算愛(ài)法穴分艷析蠻各揪因者素奪對(duì)蒸總跨資侍產(chǎn)揚(yáng)報(bào)趟酬化率所的柴影市響腎程獸度賺。第等四嚇節(jié)撲財(cái)中務(wù)驢分拋析需報(bào)飽告財(cái)州務(wù)確分桿析嚴(yán)報(bào)檔告盾的優(yōu)含習(xí)義暴與讓作破用財(cái)醉務(wù)夢(mèng)分輝析扯報(bào)械告煙的無(wú)類胳型昆及灣其鏈特象點(diǎn)財(cái)辦務(wù)紀(jì)分抱析自報(bào)觸告數(shù)的附格點(diǎn)式糠與顧內(nèi)襪容財(cái)丟務(wù)切分摧析繪報(bào)尊告召的敵編燙寫繪要文求財(cái)擱務(wù)膨分貍析哭報(bào)唇告休的義含咐義財(cái)夸務(wù)紅分蹄析欄報(bào)碗告是辯指戶財(cái)額務(wù)新分爹析廁主建體嶺對(duì)卡企酸業(yè)圈財(cái)尤務(wù)翠狀膚況饒和葉財(cái)游務(wù)尤成營(yíng)果效等期進(jìn)漲行嚇?lè)制鼍壢鸷网喸u(píng)風(fēng)價(jià)徒所山形敞成投的礙書聯(lián)面寬文蓄字緊報(bào)囑告財(cái)哲務(wù)在分揚(yáng)析只報(bào)演告蹈是股對(duì)享財(cái)呼務(wù)陸分恢析接結(jié)崖果租的版概擊括榨和峽總倘結(jié)財(cái)振務(wù)體分島析乞報(bào)茫告劃的超類禿型誦及撒其停特柏點(diǎn)財(cái)灰務(wù)級(jí)分衫析郊報(bào)恰告尺按騾其想分骨析劈燕的艱內(nèi)恢容駕范顆圍聰分：綜步合享分命析縫報(bào)突告專永題蘭分炕析誦報(bào)延告簡(jiǎn)團(tuán)要收分毅析爹報(bào)腿告綜旋合錄分勤析餡報(bào)妖告定尾義驚：綜憲合彼分屈析碧報(bào)墾告蠻又絮稱全督面誤分南析找報(bào)修告，薯是歌對(duì)公含司敘整謎體尺運(yùn)古營(yíng)千及篩財(cái)繡務(wù)薄狀獎(jiǎng)況毛的念分仗析兆評(píng)價(jià)而午形憶成割的書守面繭報(bào)吊告。特疲點(diǎn)撈：具襲有肢內(nèi)津容長(zhǎng)豐夸富掉、痛涉土及佳面鴉廣葉，饅對(duì)銅財(cái)航務(wù)序報(bào)民告使頭用雅者汁做首出告各淡項(xiàng)柔決販策食有穩(wěn)深察遠(yuǎn)貴影發(fā)響只.一稀般滲進(jìn)研行營(yíng)半舌年祝度贊、漢年儀度受進(jìn)在行目財(cái)澇務(wù)寶分紐奉析遍時(shí)采竄用搬這魚種露類倦型專淡題臭分冤析緊報(bào)最告含廚義發(fā):專護(hù)題江分揭析攜報(bào)欺告停又訊稱單掌項(xiàng)籍分綱析襯報(bào)膨告，征是造指針斬對(duì)晝某失一逐時(shí)沸期撓企該業(yè)傳經(jīng)擊營(yíng)丈管悠理攔中嘉的超某悲些關(guān)艱鍵芬問(wèn)諒題洋、足重丑大蟻經(jīng)使?jié)z式措兔施云或殘薄竄弱米環(huán)擺節(jié)等擔(dān)進(jìn)謝行時(shí)專亦門銅分歌析婦后決形控成猾的蓄書生面妄報(bào)杯告慢。特訪點(diǎn)友:具聲有妹不歇受逢時(shí)曲間糾限土制黃、碑一淚事守一蘭議酷、確易拾被崖經(jīng)營(yíng)蜂管尖理挽者制接脂受畫、章收狼效掛快含菜義嘆:簡(jiǎn)進(jìn)要猜分鳴析貴報(bào)斤告殃是腐對(duì)絲式主丹要跡經(jīng)遙濟(jì)斃指宴標(biāo)腔在積一反定漁時(shí)斷期愁內(nèi)丑，差存今在誤的蘇問(wèn)岸題繼或磁比鴨較沿突觸出陶的欠問(wèn)派題崗，狀進(jìn)棍行虹概酷要悲的己分癥析戚而部形撈成揀的揀書滿面紋報(bào)薪告罰。特媽點(diǎn)殼:具桃有辣簡(jiǎn)晚明惠扼完要礦、楚切肯中橡要幫害主袍要閑適辜用驢于拜定味期刻分臣析館，裙可洽按致月纖、陰按采季敵進(jìn)謹(jǐn)行恒編撥制遭。簡(jiǎn)帝要皺分袋析鄙報(bào)猴告財(cái)獅務(wù)帶分到析薦報(bào)費(fèi)告某的偵內(nèi)屆容一芝、占公霉司育簡(jiǎn)突介班及悔公映司奪戰(zhàn)螞略處分丸析二恩、綁報(bào)認(rèn)表徹分?jǐn)[析三紹、搖財(cái)膛務(wù)娛指移標(biāo)榆分父析四澆、酸綜仍合液分告析五想、價(jià)結(jié)銀論要炊有編目鹿錄祥！基鑰本圈財(cái)將務(wù)帳情葬況薄反妄映犬（提棉要先段）主兇要擁成純績(jī)鋸和都重豎大舉事芝項(xiàng)水說(shuō)寨明擠（說(shuō)熔明品段）存悅在刑問(wèn)展題捧的籃分仆析鎖（分孫析蚊段）（評(píng)裝價(jià)穗段）提的出駝改誤進(jìn)門措孕施火意沿見(jiàn)西（建壘議脖段）主交要財(cái)叮務(wù)同分骨析舊報(bào)輝告鼓的千編滲寫從要牌求突畫出移重么點(diǎn)梯、姨兼這顧虜一流般觀月點(diǎn)純明籍確趨、吳抓章住漢關(guān)尺鍵注糕重億時(shí)榮效倘、鵲及兆時(shí)紙編念