摘 要
上市公司的财务报表分析是通过收集数据的财务会计报告相关，排序的上市公司，并与其他相关的补充信息相结合，综合比较和评价上市公司的财务状况，经营成果和现金流量情况，为管理决策提供依据和控制财务会计报告使用者管理。投资者可以通过分析上市公司的财务报表，选择有用的信息，合理的选择投资公司，做出正确的决策，从而达到盈利的目的。
关键词：上市公司；财务；报表；分析
Abstract
The Financial Statements Analysis of the public company is a kind of management, which makes a comprehensive comparison and evaluation of the listed company’s financial status, business performance and cash flow condition by means of collecting the data of the financial accounting report and other related additional information. The analysis provides a basis for the administrative decisions and control for the user of financial accounting report. For their own profit, through the analysis of the financial statements of listed companies, investors select useful information and investment companies on their own rational choice.
The financial statements of listed companies provide the users various of various data and related information which is reflecting the company’s business operation and financial position. For different users, they have different sights on reading statements. Generally, the shareholders concerned about the profitability of the company, the founding shareholders or national shareholders are more concerned about the company’s solvency, while the ordinary shareholders or potential shareholders are more concerned about the company’s development potential. So the analysis of financial statements of listed companies own a vital role for its users. while grasping the way to analyzing the financial statements is particularly important.
Keywords: listed companies; financial; statements; analysis
目 录
1绪论…………………………………………… 6
1.1 研究背景……………………………………….. 6
1.2 研究目的和意义………………………………….. 6
1.3 国内外研究现状………………………………….. 7
1.4 研究内容与研究方法………………………………. 8
2财务报表分析的基础理论…………………………… 10
2.1 财务报表分析的内涵和特征………………………… 10
2.2 财务报表分析的方法和原则………………………… 10
2.3 财务报表分析所依据的资料………………………… 11
2.4 财务报表分析的指标……………………………… 14
2.5财务报表的分析方法………………………………. 17
3上市公司财务报表分析存在的问题分析………………… 19
3.1 财务报表分析指标的局限性………………………… 19
3.2财务报表分析方法的局限…………………………… 19
3.3分析理论和分析体系与实践存在一定差距………………. 20
4上市公司财务报表分析局限性的解决对策……………….. 21
4.1对财务报表的完善………………………………… 21
4.2 完善财务比率分析存在的问题………………………. 21
4.3 丰富财务报表分析方法及手段………………………. 22
4.4 提高分析人员综合素质……………………………. 22
4.5 建立科学的财务报表分析方法体系…………………… 22
4.6不夸大财务报表分析的作用…………………………. 23
4.7 行业背景分析及财务报表附注分析的完善……………… 23
4.8 加强时期指标在整个财务分析中的份量……………….. 24
结论…………………………………………… 25
致谢…………………………………………… 26
参考文献……………………………………….. 27
