实用资料_财务报表分析的基本方法.docVIP

摘要 经济越发展，会计越重要。随着我国经济的不断发展，报表使用者对企业财务信息的要求也越来越高，2006年以来，我国的会计准则一步步走向了与国际会计准侧趋同的道路。同样，会计准则下的财务报表分析的主体与客体也不得不与国际会计准侧所趋同。财务报表分析对于了解企业的财务状况、经营业绩和现金流量，评价企业的偿债能力、盈利能力和营运能力，帮助制定经济决策有着至关重要的作用。投资者可以通过对上市公司的财务报表的分析，选择对自己有用的信息，理性的选择投资公司，做出正确的决策，从而可以达到自己获得盈利的目的。 关键字：上市公司，财务报表分析 Abstract The more the economy develops, the more important accounting is. With the continuous development of Chinas economy, the demand of users of financial statements of enterprises is also increasing, since 2006, Chinas accounting standards step by step toward the convergence of international accounting standards and the road. Similarly, the subject and object of financial statement analysis under accounting standards have to be convergent with the international accounting standards. The analysis of financial statements is very important to understand the financial situation, operating performance and cash flow of the enterprise, and to evaluate the solvency, profitability and operating capacity of the enterprise, and help to make economic decisions. Through the analysis of the financial statements of listed companies, investors can choose the useful information for themselves, rational Alternative Investment Firms, make the right decision, so as to achieve the purpose of profit. Key words: Listed company ， Financial statement analysis 目 录 摘要................................................................................................. 财务报表分析的理论分析........................................................ 财务报表分析的有关理论........................................................ 财务报表分析的基本程序........................................................ 财务报表分析的基本方法........................................................ 财务报表分析对上市的重要........................................................ 第2章 公司概况............................................................................... 第3章 财务比率分析............................. 3.1 偿还能力分析...........................................................................