With the application of financial analysis in business management with the development of
economy, enterprises are facing increasingly complex environment. Enterprise modern management is the trend. Financial management is an important part of strengthening the capacity of
corporate financial analysis. It has an irreplaceable role to improve their core competitiveness,
but this aspect currently in China is still not taken seriously enough. In business management,
through the analysis of accurate and comprehensive financial indicators can be more systematic
and comprehensive understanding of the enterprise, it can provide a favorable support to make
correct and reasonable judgments and decisions, so as to formulate a more comprehensive fit enterprise systems and strategies, a more reasonable and effective, targeted measure for enterprises’
sustainable development is important. Its implementation enables businesses to sustainable development.
- The Background of the Study
Accounting financial analysis is the process and results of carrying out corporate financial activities that are
based on the research and evaluation of the company’s financial statements and other information, which can
reveal the advantages and disadvantages of the business enterprises in the past, analyze financial condition and
predict future trends, so that it can be better to help companies plan for the future, optimize investment decisions.
Financial analysis is an important part of financial management. It is an important part of financial management
in an integral part, and is an important means of financial management. Financial analysis for its many analytical
methods can play in economic management in the enterprise evaluation of enterprise financial situation, ex-
2.2. Domestic Research Status
China introduced the “economic benefit evaluation system (trial)”, the index system mainly composed of 10 in
dicators, highlighting the social contribution rate, the rate of accumulation of social, return on capital and capital
maintenance and increment ratio and other indicators importance.
Zou jiKang and Qu Zhifeng (2011) [4] in “Chinese Listed Companies Performance Evaluation Index System
of” that, under accrual accounting profits as there are many drawbacks performance evaluation index system as
sessment focus should be on the basis of financial indicators Join cash flow indicators.
Balanced Scorecard as an effective performance management tools, domestic scholars actively explore. Xiao
Lijun, the BSC customer dimension expanded into a dimension of social responsibility, and ultimately build a
comprehensive performance evaluation system.
Lijun shaw (2012) [5] to expand the balanced scorecard in the customer dimension becomes a dimension of
social responsibility, eventually to build a set of comprehensive the performance evaluation index system. Yan
Songbing, Ma Jianggong (2012) [6] think that enterprises should correctly understand the cost effectiveness of
implementing the balanced scorecard than relationship, can’t give up because there is no effect in the short term
to build and use the balanced scorecard # and should focus on long-term benefits.
In contrast, domestic and foreign scholars in their own merits. Theoretical Study abroad started earlier, the
analysis system is more mature, but not suited to China’s national conditions; theory of our country is a refer
ence to the basis of foreign studies, although the late start, but in recent years some experts, the government be-
