宁波华翔电子股份有限公司财务报表分析

摘要

财务分析不仅是企业内部的一项基础工作而且对财政，税务，银行，审计及企业主管部门和广大投资者全面了解企业生产经营情况正确评价企业绩效，从外部推动企业挖潜增效和改善管理者起着不可替代的作用。随着企业生产经营活动规模的不断发展，财务报表分析工作已经成为了财务会计报告使用者提供管理决策和控制依据的一项管理工作。本文论述了财务报表分析的相关理论和指标，以上海世贸股份有限公司为对其财务报表进行系统分析，通过对财务报表数据和财务比率的分析，探讨了上海世贸股份有限公司财务报表中反映出的企业财务状况。

关键词： 财务分析财务指数存在问题策略

Abstract

Financial analysis is not only a basic work within the enterprise ang the fiscal,taxation,banking,audit and enterprise to fully understand the enterprise production and management departments and the broad masses of investors,correct evaluation of enterprise performance from the outside to promis enterprise development efficiency and improving management plays an irreplaceable role.With the continuous development of the scale of enterprise production and operation activities,financial statement analysis work has become the users of financial reports to provide management decision-making and control on the basis of a management job.

This paper discusses the relevant theories of financial statement analysis and index ,Ningbo Huaxiang co.,LTD.,as the financial statements are system analysis ,through the analysis of financial statement data and financial ratios,this paper discusses the Ningbo Huanxiang co.,LTD.,in the financial statements reflect the enterprise financial situation.

Key words: Financial analysis Financial index Problems Stratage

摘要……………………………………………………… I

Abstract…………………………………………………. II

1 前言…………………………………………………… 1

1.1 本研究的目的与意义………………………………….. 1

1.2 国内外研究文献综述………………………………….. 1

1.3 本研究的主要内容……………………………………. 2

2 上海世贸股份有限公司概况…………………………………. 2

3 上海世贸股份有限公司相关指数分析………………………….. 3

3.1 偿债能力分析……………………………………….. 3

3.2 盈利能力分析……………………………………….. 5

3.3 营运能力分析……………………………………….. 7