With the rapid development of economy and society, the role of financial statements in the market activities of enterprises is increasingly prominent. It can not only provide a basis for the decision-making level of enterprises, but also objectively and truly reflect the existing financial situation of enterprises, and effectively pre control financial risks. The analysis of financial statements is also concerned and studied by more and more different users of financial statement information, which plays an increasingly important role in modern economic society. For enterprises, if they want to do a good job in internal management, they must do a good job in the analysis of financial statements, which is an important premise for enterprises to effectively realize the internal standardized management. In the internal management of enterprises, the role of financial statement analysis is extremely critical. Based on the results of the analysis, the enterprise can understand the business situation of the enterprise more scientifically and effectively promote the stable development of the enterprise itself. Business operators, creditors, investors and other interested parties can more reasonably grasp and judge the development status of the enterprise and some existing problems through the financial statements, which is conducive to providing more effective information for subsequent decision-making.
Based on the theory and method of financial statement analysis, this paper analyzes and studies the financial statements of Kunming Pharmaceutical Group, analyzes the real profit situation reflected in the financial statements of the company, and further puts forward the corresponding countermeasures and measures for the existing problems.
