Financial Analysis Based On Strategic Perspective

In the fierce market competition process,how to accurately judge the market situation faced by enterprises,explore their own outstanding problems,and scientifically adjust their development strategies to achieve long-term sustainable development is an eternal subject facing every enterprise.From a strategic perspective,this paper combines traditional financial analysis methods to construct a new financial analysis framework based on strategic perspective.Integrate internal and external factors,objectively judge the company's strategic implementation,and propose improvements to the development strategy,and take SDL as an example to evaluate the rationality and practicability of this analytical framework.This paper begins with the analysis of strategic environment,introduces the basic situation of the company and the macro environment,industry environment and competitive environment.Secondly,using accounting analysis,comparative analysis of the accounting policies adopted by some key accounting subjects of the company.Again,select two companies in the same industry,starting from the four major financial statements,five major capabilities,combined with Du Pont analysis,through a horizontal and vertical comprehensive analysis,systematic analysis of the financial and operating conditions of the company for the past five years.Finally,based on the above analysis,the scientific evaluation of the implementation of the company's strategy is carried out,and targeted development proposals are put forward.The analytical framework proposed in this paper provides a scientific judgment for the management of the company and the implementation of the company's strategy.How to dynamically adjust the strategy and methods of the strategy has certain guiding significance for the development of the enterprise.