財務分析的意義——通過財務可以透視企業的一切經營活動：
The meaning of financial analysis—— can examine all the business activities of enterprises by finance:
企業所有活動的目標和終結點是財務，因而，通過財務分析可以看出企業存在的幾乎所有問題。
All activities’ objectives and end points of enterprises are finance, thus, almost all the problems of enterprises can be seen through financial analysis.
1. 財務分析是反映企業管理、經營、決策能力的重要方面！
Financial analysis is the important aspect that reflects the business management, operation, decision-making capacity!
2. 通過財務分析可以解析、透視企業的幾乎一切經營活動！
Almost all the business activities can be analyzed and examined through financial analysis!
3. 財務分析是銷售、生產、經營、發展、戰略等決策的依據！
Financial analysis is the basis of sales, production, management, development, strategy and other decision-makings!
4. 財務分析也是制訂下期計劃、預算，有效管理的重要方式手段！
Financial analysis is also the important way of making the next plan, budget and effective management!
必須依賴一個完整的、現代化的、成功的財務分析體系！用數據管理公司
Must rely on a complete, modern and successful financial analysis system! Use the data to manage company
1. 戰略需要數字作依據
Strategies need data as basis
2. 細節需要數字作說明
Details need data to explain
3. 經營需要數據作評估
Operation needs data to evaluate
4. 管理需要數據作指南
Management needs data as guide
企業在財務分析方面通常存在的核心問題：
Enterprises’ usual core problems in financial analysis:
1. 企業各層管理人員尤其是高層領導對財務分析的作用認識不夠，分析的目的不明確。沒有真正把財務管理與分析工作當做企業管理的重要手段，沒有認識到財務分析是企業經營管理的重要方法；
Enterprises’ management personnel in every level especially the senior leadership is not enough understanding the function of financial analysis, the analysis purpose is not clear. They don’t really make the financial management and analysis as the important way of business management, don’t recognize that financial analysis is the important way of enterprise operation management;
2. 財務分析技術不夠。缺乏邏輯，不夠全面，主次不分明；
Financial analysis skills are not enough. Lack of logic, not comprehensive, primary and secondary are not clear;
3. 只是純粹的財務數據，沒有很好的與業務結合的業務數據，如：銷售分析、采購分析，這樣對企業的業務發展和整體經營分析起不到多大作用；
Just purely financial data, are not well combined with business data, such as: sales analysis, purchase analysis, these will not do much for business development and overall management analysis;
4. 分析頻率不夠，時間太久，有的甚至半年、一年沒有一次完整的財務分析；
The frequency of analysis is not enough, the time is too long, some even half a year, there is not a complete financial analysis in a year;
5. 財務人員與領導和其它管理者的溝通不夠，高層領導不是完全理解財務分析報告的內容，財務分析很難對公司的運營起到指導與戰略作用。
The communication of financial staff with leadership and other managers is not enough, senior leadership is not fully understand the content of financial analysis report, the financial analysis is difficult to play a guiding and strategic role for the company’s operations
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