内 容 摘 要
企业财务分析是以会计核算和报表及其他相关资料为依据，随着我国市场济的不断发展和完善，企业的生产经营活动面临市场经济的多重考验，财务分析对企业经营管理和银行信贷管理来说，更加重了管理的重要性和现实性。个别分析指标及指标体系的局限性体现的更加为明显。如何明确界定企业财务分析的局限性及有针对性的改进，是财务分析与时俱进的必然。
本文从财务分析及财务分析方法的内涵出发，在比较分析法、趋势分析法、比率分析法、因素分析法等常用财务分析方法和杜邦财务分析法的比较分析基础上，针对我国企业财务分析过程中方法运用存在的问题，提出了针对性对策；文章的最后以“海南椰岛”财务数据为例，将各种财务分析方法进行综合，为综合财务分析提供了实践经验。
本文的创新之处是通过对财务分析的相关理论进行了一定的阐述，并通过分析目前我国企业财务分析过程中存在的问题后提出一些相对应的对策建议，最后对“海南椰岛”的财务数据的调查分析，通过相关的数据来充实理论分析，避免整篇文章的分析过于空乏，进而来加强本文研究的可行性。
关键词：比较分析法；趋势分析法；因素分析法；杜邦财务分析
Abstract
The financial analysis of enterprises in accounting and report and other related material as the basis, along with our country market economy unceasing development and the consummation, the production and operating activities of enterprises to face the multiple test of market economy, financial analysis on enterprise management and the management of bank credit, more heavy the management importance and reality. Individual analysis of indicators and indicator system of the limitations of the more obvious embodiment. How to define the limitation of enterprises finance analysis and targeted for improvement, financial analysis and the inevitable.
This article from the financial analysis and financial analysis method on the connotation, in the method of comparative analysis, trend analysis, ratio analysis, factor analysis and other commonly used the financial analysis methods and Dupont financial analysis method based on the comparative analysis, in view of our country enterprise financial analysis method is used in the problems, and puts forward countermeasures; finally, in” Hainan Coconut Island” financial data as an example, the financial analysis method for integrated, comprehensive financial analysis provides practical experience.
The innovation of this article is based on the financial analysis theory were discussed, and through the analysis at present our country enterprise financial analysis the problems existing in the process of after some corresponding countermeasures and suggestions, the” island of Hainan coconut” financial data analysis, through the relevant data to substantiate theoretical analysis, avoid the whole article analysis is too empty, then to strengthen the study of the feasibility of.
Keywords：Method of comparative analysis；Trend analysis method；factor analysis；Dupont analysis
目 录
一、企业财务分析及财务分析方法的内涵…………………………………… 1
（一）企业财务分析的内涵……………………………………………… 1
（二）财务分析方法的内涵……………………………………………… 2
二、国内企业常用财务分析方法的比较…………………………………….. 2
（一）主要财务分析方法……………………………………………….. 2
（二）杜邦财务分析法…………………………………………………. 4
三、目前企业财务分析方法运用中存在的问题……………………………….. 5
（一）财务分析方法单一……………………………………………….. 5
（二）忽视非财务指标的作用……………………………………………. 5
（三）财务指标内在的局限性……………………………………………. 5
四、优化企业财务分析方法的相关建议…………………………………….. 6
（一）注重各种财务分析方法的结合使用…………………………………… 6
（二）财务指标与非财务指标相结合………………………………………. 6
（三）引入现代财务指标，完善我国的财务分析体系………………………….. 6
五、企业财务分析方法案例分析………………………………………….. 7
（一）比较分析法…………………………………………………….. 7
（二）比率分析法…………………………………………………….. 7
（三）趋势分析法…………………………………………………….. 8
（四）杜邦财务分析法…………………………………………………. 8
（五）财务分析结果…………………………………………………… 9
参考文献…………………………………………………………… 11
致 谢……………………………………………………………. 12
