The Researches Of Financial Balance Analysis In The Domestic List Company

With the development of economy and society, accounting is generally acknowledged as the subject of "Business Language", it greatly embodies itspowerful function. As the carrier of "Business language"——Balance sheet givesan entire, systematic and comprehensive record about the trail happened in the economic business of enterprises. Thus, more and more benefits of an enterprise are concerned about the analysis of balance sheet. The world famous investment expert Batlet has ever observed, "To plan to invest an enterprise, I mainly check the balance sheet in it". To be obvious, he illustrated the importance of the financial statement in the investor's position. Furthermore, a creditor, politics, tax government of organization and social adjustment would analyze the balance sheet when they are making an economic decision. So the managements of enterprise do.Naturally it is hard to derive the practical result from the simply figures and script in the sheet, it needs to make use of some certain analysis methods and techniques. At the same time to relate to the factual situation, and realize the natural limitation and abnormal influential factors. Then comprehensively make an analysis of the balance sheet, income statement and statement of cash flow in order to make a scientific decision. This systematic development process is the analysis of financial statements.At present, there are some methods and techniques such as ratio analysis and trend analysis or item analysis, which have been using during the process of analysis to know the enterprise's profit ability, the ability of paying-debts, the turnover ability, the survival and development. But the natural limitations in financial in view of statement itself as well as purely feature of analysis method and norm, and the analysis of financial statements needs to further improve and develop. This essay offers some points of view base on the present situation. First of all, acknowledge adequately the limitation of Balance sheet. And assure that the object analysized by balance sheet,-or the content is repeatable, reliable and transparent, which makes the analysis of balance sheet is more efficient and effective.Secondly, take advantage of the improved norm to analysize the ability to continue development, which value the enterprise in the long run. "Cash is key" as a sort of philosophy shows the importance of cash flow sheet. Thus it focuses on the analysis of cash flow amount which covers general flow amount, structure levels as well as accounting norm system. In the meanwhile combine the balance sheet and profits sheet, then improve the analysis further.In general, according to the above illustration, there are lots of matters in the field of the analysis of balance sheet, which needs to handle even. That is makes the data offered more powerful or professional, which helps the listed company develop well and approach to the steps of the world.