财务报表分析会计毕业论文.doc

..摘要现如今，一个企业的市场竞争力在很大程度上取决于对自身财务与经营状况的正确分析与把握。许多企业的成功经验表明，财务与经营分析在现代企业发展中起着举足轻重的作用，它通过加速各项经济指标向生产力的转化推动了企业从小到大，从弱到强的长足发展，进而带动了整个产业的蓬勃和兴旺[1]。确定了企业财务状况的好坏,盈利能力的高低和偿债能力的大小，是投资者和债权人进行决策的重要依据。本文以大石桥市全顺耐火材料有限公司为例，首先简单的介绍了财务报表分析的概念、程序、依据、标准以及基本方法。对财务报表分析理论进行了阐述。其次从偿债能力分析、盈利能力分析、营运能力分析三方面进行分析，通过分析，展示了大石桥市全顺耐火材料有限公司的财务状况和经营成果，提出该公司偿债能力弱、营运能力弱、资产运营效率低、赚取利润能力低的问题，并制定了各方面的解决措施加以解决。关键词：财务报表，财务分析，报表分析AbstractNow,anenterprise'smarketcompetitivenessdependstoalargeextentontheirfinancialandoperatingstatusofthecorrectanalysisandunderstanding.Manyenterprisessuccessfulexperiencemakesclear,financialandbusinessanalysisinthemodernenterprisedevelopmentplaysadecisiverolebyfoot,itacceleratedtheeconomicindicatorstoproductivitychangetopromoteenterprisefromtobig,fromweaktostrongrapiddevelopment,thenledtheentireindustryisboomingandflourishing,determinestheenterprise'sfinancialsituationisgoodorbad,profitabilityandthelevelofdebtpayingabilitysize,asinvestorsandcreditorsareimportantbasisfordecisionmaking.ThisarticlethroughtotheDashiqiaocitytransitfire-proofmateriallimitedcompanyforexample,accordingtotheactualinvestigation,observation,inquiry,accordingtodifferentanalysismainanalysispurposes,usingdifferentanalyticalmethodsandtools,canreflecttheenterpriseintermsofthestatusindicators,truthfullyillustratepastperformance,comprehensivegroundreflecttheenterprisestatus,andtheevaluationoffuturedevelopment.Throughtheanalysis,pointedouttheexistingproblemsandcauses,fortherapiddevelopmentofenterprisestoprovidethemostfundamentalguaranteeofsystemandmechanism.Keywords:Financialstatements,Financialanalysis,Research目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc310669056"摘要PAGEREF_Toc310669056\hIHYPERLINK\l"_Toc310669057"AbstractPAGEREF_Toc310669057\hIIHYPERLINK\l"_Toc310669058"绪论PAGEREF_Toc310669058\hV1.财务报表分析的相关概述及公司简介………………….………………………………….…………1HYPERLINK\l"_Toc310669059"1.1财务报表分析的相关概念PAGEREF_Toc310669059\h11.1.1财务报表分析的定义…………………………………………………………………………11.1.2财务报表分析的意义………………………………………………………………………..1HYPE