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财务分析是投资公司在决定是否应当对目标公司进行投资时必不可少的一个步骤。在选定对一个公司财务分析之前,投资公司首先应该从该企业所处的整个大环境对公司进行分析,判断这个企业是否是国家重点扶持的项目,企业所处的行业是否是朝阳产业以及企业在这个行业中的地位和未来的发展潜力。在对公司的整体情况有个大体的判断之后,可以对公司进行下一步的财务分析。财务分析不能简单的生搬硬套教科书上的财务分析模式,而是应当根据企业自身及其所处的行业所具有的特点,制定适合本企业的财务分析体系和指标,以期对企业做出最为恰当的财务状况评价,保证投资公司能够据此做出最为合适的投资决策。
Financial analysis is an essential step for investment companies in deciding whether or not to invest in a target company. Before choosing the financial analysis of a company, an investment company should first analyze the company from the overall environment in which the enterprise is located to determine whether the enterprise is a nationally-supported project, whether the enterprise is in a sunrise industry or a business In this industry position and future development potential. After having a general idea of the company’s overall situation, you can conduct a further financial analysis of the company. Financial analysis can not simply copy the hardcore textbook financial analysis mode, but should be based on their own and the characteristics of the industry they are in, to develop suitable for the enterprise financial analysis system and indicators, in order to make the most appropriate corporate financial Condition evaluation, to ensure that investment companies can make the most appropriate investment decision accordingly.