| Financial Statement Analysis is defined by a specialized method to analysis thedata in the financial statements and the other financial information about a company.This way mainly analysis the Financials position, Results operations and Cash flowposition for a certain period about a company and give a comprehensive evaluation.This is a management work which provides information for users of financialstatements.There are many different financial statements of the frameworks and researchmethods steps which the researcher in domestic and foreign put forward. It hasformed a relatively complete theoretical system because of earlier studies in thespecification of the research methods. But every one has different views due to whohas distinct purpose use different starting points and thinking ways. The experts ofdomestic and international study the beginning of late because of the limitations ofmodern statistical tools in the empirical analysis method. Especially the scholar indomestic, the degree of economic development symbolizes the level of develop theempirical analysis method. With the development of statistics and related disciplines,empirical research is also developed rapidly. But because of different economicenvironment and different practical problems that is no unified theoretical system andspecification ways at home and abroad, Domestic and foreign scholars are looking fora more complete theory and a more standardized approach. The purpose of thisdissertation is according to previous good ideas and methods and uses some new dataand methods analysis the financial statements of listed companies, and explain someproblems.We must consider a number of financial indicators for a comprehensive,systematic analysis of an enterprise’s financial position. These indicators reflect acompany’s financial information at different levels and they are interrelated, so usethem to analyze the results obtained there will be some duplication. To solve thisproblem, we can take the principal component analysis of Empirical Analysis whichcan obtains more information with fewer variables. So this dissertation will use thismethod analysis the indicators which reflecting the financial information in acompany. This dissertation explains the background and significance of this research firstly.And then summarizes the research in domestic and international from SpecificationMethod and Empirical Method two facts analysis Financial Statement. And thenillustrates the limitations of financial statement analysis system. By the principalcomponent analysis methods of SPSS for the main financial indicators of Listedcompanies in Jilin Province at the end of2010. As an example of JI LIN AO DONGPHARMACEUTICAL GROUP CO., LTD., there is a comprehensive analysis andevaluation based on years of development history, the article design the developmentof this company in the future at the end. |
