财务分析的三个层次The three levels of financial analysis
(1) the first level, financial statement analysis and financial reports, this is a summary of the analysis reveals sex, through the analysis report data, trends, and the proportion of the contrast and of the same trade, verify the logic, abnormal change and fluctuation etc, to see whether the financial report accurately reflect the business situation, to see whether the running situation of the enterprise as previously expected, see if I can find some problems in the early stages of the symptom.
This kind of analysis mainly in Numbers, like a statistic analysis, the article type, to found the problem primarily, by report situation primarily, by abnormal changes as the main analysis object;
The reality is often such, statement analysis found a pile of the abnormal phenomenon, that is the data on the statements and we feel business situation not, after analysis found that accounting treatment to tax, time node, invoice details, error correction and so on lead to accounting data and the current operation situation from, for example: some companies pay the record is the last month, business receives fee invoice because the cost of a content causes the accounting credited to office cost, office cost lead to abnormal increase, etc.; Such financial analysis results are often become tell people the accounts of the financial is right, and you think because it is different, that reason, in other words, in a variety of circumstances, most of the monthly financial report is not see, only to see the information system of data.
This kind of analysis in the foreign enterprise general called reporting + reconciliation, belongs to the accounting category.
(2) the second level: business analysis, analysis, cost budget, cost, profit, price, risk and so on single parameter or overall management and operation, and find out the problem, or have already know problem, find out the methods to solve the problems, or find the root of the problem, this type of analysis looks be like simple, but because its involved in other departments or to the management of the company understanding, to the financial personnel requirements is higher, and the analysis results have feasibility and guidance, to produce results, support business decisions, then analysis of data is not simple, but consider the management efficiency of various factors, this kind of analysis to put forward the improvement methods, problem solving, Lord;
This kind of analysis in foreign company incorporated to general business control range, by business departments at all levels in or assist in business director (financial) to complete.
(3) the third level: strategic decision support analysis, this kind of analysis for the enterprise involved in long-term and making important decisions, is very important, and must be to enterprise's resources, or even market, technology trends, the enterprise strength, enterprise's previous incarnation this present life all understood, to make the correct analysis, this kind of analysis in general to build model, construct known conditions, deduce development change, help the operation and management of the decision makers judgment, this kind of analysis let wisdom and subjective judgment in it, the more challenging, generally involves to the enterprise mergers and acquisitions, industry competition strategy selection, major investment, enterprise reform and reorganization and business process re-engineering, etc.; This kind of analysis to give judgment basis and the possible consequences for the Lord;
This kind of analysis by the CFO or financial director general personally arranged, financial analysts and the person in charge of the business unit with, or have a special project manager.
（1）第一个层面：财务报表分析和财务报告，这是一种总结揭示性的分析，通过分析报表数据的比例、趋势、对比过去和同行业、验证逻辑性、发现异常变化和波动等，看看财务报告是否准确地反映了经营情况，看看企业经营的运营态势是否如之前所料，看看能否发现一些问题的初期苗头。
这种分析主要针对数字进行，像统计分析，总结式的，以发现问题为主，以汇报情况为主，以异常变化为主要分析对象；
现实情况往往是这样的，报表分析发现一堆的异常现象，也就是说报表上的数据与我们感受到的经营情况不符，经过分析发现，会计处理的时候为了税务、时间结点、发票细目、错误更正等等导致的记账数据与当期经营情况脱离，比如：有的公司工资记录的是上月的，业务招待费发票因为开成了办公费内容而导致会计记入办公费，导致办公费异常增加等等；这样的财务分析的结果往往成了告诉人家财务的账目是对的，与你想象的不一样是因为这样、那样的原因，换句话说，在种种情况下，大多数月度的财务报告是不能看的，只能去看信息系统的数据。
这类分析在外企一般叫reporting+reconciliation，属于会计范畴。
（2）第二个层面：经营分析，分析预算、费用、成本、利润、价格、风险等等单项指标或者总体经营指标，找出问题，或者已经知道问题，找出解决问题的方法，或者发现问题的根源，这种类型的分析看似简单，但是因其涉及其他部门或者要对公司的经营情况有所了解，对财务人员的要求要高一些，而且这种分析结果要有可行性和指导性，要产生结果，支持经营决策的制定，那么分析本身就不单纯对数据，而是考虑经营效率的各方面因素，这类分析以提出改进方法、解决问题为主；
这类分析在外企一般归并到business control范围，由业务部门参与或者协助各级业务总监（财务）来完成。
（3）第三个层面：战略决策支持分析，这类分析因牵扯到企业的长期和重大决策，显得很重要，而且必须对企业的资源情况，甚至市场、技术走势，企业实力，企业的前世今生都有所了解，才能作出正确分析，这类分析一般要自己建立模型，构建已知条件，演绎发展变化，帮助经营管理的决策者进行判断，这类分析容智慧和主观判断在里面，更具有挑战性，一般涉及到企业并购、行业竞争策略选择、重大投融资、企业改革和重组、流程再造等等；这类分析以给出判断依据和可能产生的后果为主；
这类分析一般由CFO或者财务总监亲自操办，财务分析人员和各业务单元负责人配合，或者有专门的项目经理。
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