An Empirical Investigation into the Development and Application of Methods and Techniques of Financial Statement Analysis

本研究的目的是通过问卷调查的方式，厘清在当今“国际化”和信息化的经济社会环境下，银行、保险公司财务部门、证券公司、金融公司、调查事务所、审计事务所等外部经营主体的财务报表分析现状。本研究的结论如下：企业主体主要在传统方法或技术的框架内进行财务报表分析，而不考虑其个性，行业部门或规模。无论分析的目的是什么，也无论分析的行业是什么，企业主体对盈利能力分析的重视程度相对较高。企业实体对流动性分析、增长分析或资金流分析的重视程度不一定明确。在财务报表分析中，销售额和普通收入的实际数字通常被视为最重要的业务指标。但是，根据行业、规模或分析目的的不同，企业对其他业务指标的权重有很大的不同。实证证据表明，大多数企业编制资金报表和资金变动表进行资金流动分析。盈亏平衡分析通常被认为是盈利能力分析的重要组成部分，成本识别方法主要用于成本分离。除主要财务报表外，连续资产负债表是企业实体最常使用的。连续损益表和趋势损益表的使用频率其次，尽管使用频率取决于工业部门。一些业务实体对多变量分析等新方法感兴趣。然而，很少有业务实体应用这些方法，对这些方法表示满意的就更少了。规范财务报表分析的程序，引入人工智能（ai）方法，是有效地运用传统方法和新方法的方法。规范研究和实证研究对实现这一目标都很重要。少

The purpose of this study is, by means of a questionnaire survey, to clarify the current state of financial statement analysis done by external business entities, such as banks, fumcial departments of insurance companies, securities companies, lewft companies, investigating firms, or audit firms under the contemporary envirozlment of "intemationffied" and information-oriented economic societty. The andings of this study are as follows :The business entities principally practices financial statement analysis within the framework of traditional methods or techniques, without regard to their individualities, industrial sectors or sizes.The business entities relatively attach the greatest weight to profitability analysis, regardless of the purposes of the analysis or industrial sectors. The degrees of importance placed by the business entities on lequidity analysis, growth analysis, or fund flow analysis are not necessarily clear.The real numbers of sales and ordinary income are generally … More regarded as the most important business indicators in financial statement analysis. However, the weight accorded by the business entities of other business indicators are very different depending oa the industrial sectors, sizes, or the purposes of the analysis.The emptical evidences show that most business entities prepare fund statement and statement of changes of fund for fund flow analysis.Breakeven analysis is generally confidered important as a part of profitability analysis and cost identifiation method is mostly used for cost segregation.Except for primary financial statements, the successive balance sheets are used most frequently by business entities. Successive income statements and trend income statements are usednext most freqently, although the frequency of the use depends on industrial sectors.Some business entities are interested in new methods such as multivariate aaalysis. However, few business entities apply and even fewer expressed satisfaction with such methods.In order to use traditional andnew methods, it is effective to standardize the procedure of finacial statement analysis and to introduceaAI (ArtificialInteligence) approach. Both normative and positive researches are important to achieve this objective. Less