令人满意的企业集团财务分析报告凤毛麟角,问题层出不穷,难以为决策者提供有用的信息。本文旨在为企业集团的财务分析报告设计一个全新框架,为报告撰写者提供一个全新视角。企业集团财务分析报告应当重点关注企业价值、资本流动和战略变革,并提出财务预警和对策建议。 Satisfactory corporate group financial analysis reports are rare and problems emerge in an endless stream, making it difficult to provide useful information to policymakers. The purpose of this article is to devise a new framework for the corporate group’s financial analysis report, providing a fresh perspective for report writers. The enterprise group financial analysis report should focus on the enterprise value, capital flow and strategic change, and put forward the financial early warning and countermeasures.