[]中央财经大学10级洪金英论文.docVIP

1 摘要 公司财务报表既反映了公司的财务状况，同时也是公司经营状况的综合反映。因此，通过分析公司的财务报表，就能够对公司财务状况及整个经营状况有着基本的了解。财务分析正是这样一种以财务报表和其它资料为依据和起点，采用专门方法，分析和评价企业的过去和现在的经营成果、财务状况及其变动，为企业的利益相关者做出正确决策提供准确信息或依据的经济应用学科。 随着我国对企业信息披露制度的不断完善，作为投资者，如何准确把握企业财务报表所披露的信息，及时作出有效的决策，避免承担较大的投资风险，以取得满意的收益，这就需要投资者以财务报表为起点，对公司的资本结构、财务状况、赢利能力及现金流量等进行分析。要了解一个公司真实的财务状况仅仅依据财务报表的表面数字是远远不够的，还必须对财务报表中相互联系的各项目作进一步的财务分析。通过财务分析来显示财务报表科目之间的关系，揭示多方面的情况，表明其资本结构、偿债能力、盈利能力、资产营运能力和增长能力等，从不同的角度对企业做出科学的判断和评价。 文章通过对江苏恒瑞医药股份有限公司2006年财务报告的分析，并结合其连续三年的财务报告，采用一定的财务分析方法，对其财务报告及相关内容做出分析评价，并就其存在的问题提出合理的意见和建议。 The financial statements of companies reflects the companys financial position, but also a comprehensive reflection of the companys business situation. Through the analysis of the companys financial statements, the companys financial position and operating conditions have a basic understanding. Financial analysis is the basis and starting point to the financial statements and other information, the use of special methods of enterprise analysis and evaluation of past and present operating results, financial condition and its changes, to make the right decisions for the stakeholders of the enterprise provide accurate information based on the economic and applied sciences.With our corporate disclosure system and constantly improve as an investor, how to accurately grasp the information disclosed in corporate financial statements, timely and effective decision-making, to avoid responsibility for a greater investment risk to achieve a satisfactory income, which requires investors to the financial statements as a starting point to analyze the companys capital structure, financial condition, profitability and cash flow. To understand the true financial condition of a company based solely on the financial statements of the figures is not enough, must also be interconnected in the financial statements for further financial analysis. Financial analysis to show the relationship between the financial statements subject reveal a wide range of circumstances