Analysis Of Financial Statements Of Songcheng Performance Company Based On Strategic Perspective

As a business language,financial statements can help companies to communicate with the outside environment.Business operators cannot obtain valid information based on financial statement items.They must summarize accounting information through financial analysis before they can start making decisions.Therefore,in order to ensure the scientific nature of corporate decision-making,business operators must carefully analyze financial statements.With the accelerating pace of economic globalization,the development of science and technology has gradually matured,and major enterprises have attached great importance to the relationship between financial statements and corporate strategies.The traditional financial statement analysis method does not combine the role of corporate strategy,nor does it set clear development goals.The importance of the business environment is not reflected.At the same time,the indicator analysis method has been unable to adapt to the current development environment.The financial analysis process is constrained by various frameworks such as financial ratios,and the needs of investors are often difficult to meet.Therefore,enterprises must establish a complete strategic system based on a strategic perspective to establish a financial statement analysis framework,comprehensive financial data and corporate strategy.Its content includes life cycle analysis,strategic selection,financial indicator analysis and business analysis.Enterprises can gain a larger market in this process and enhance their comprehensive strength.Therefore,this paper is based on the financial statements and introduces relevant theories and methods.At the same time,this paper expounds the shortcomings of the financial statement analysis method,and analyzes the advantages of the financial statement based on the strategic perspective.Based on the Harvard framework of strategic analysis,this paper puts forward some suggestions for improvement and establishes a financial statement analysis model based on strategy as the basis of operation.Finally,this paper selects the case analysis of Songcheng Performance Group,and based on the strategic analysis,discusses the financial statements of the group from 2013 to 2017.After obtaining the conclusions,this paper gives a number of targeted opinions and provides reference for the development of other companies.