内蒙古北方重型汽车股份有限公司财务报表分析

摘要

上市公司需要按监管要求，定期向投资者披露其经营信息，而这些信息的一个有效的载体，就是上市公司的财务报表。而对公司的财务报表的分析，是各类报表使用者的一个重要工作，对投资者而言财务报表的重要性不言而喻，对上市公司而言，财务报表也是维护其企业形象，向市场公布其一定期限内的经营信息的有力途径。但是，目前对上市公司的财务报表的分析，还存在着一些缺陷，如上市公司财务报表本身存在不足，如财务报表分析的指标体系不够健全，以及财务报表分析方法还存在着缺陷，这些不足都使得对上市公司的财务报表的使用不够完全。因此，针对财务报表的分析所存在的不足，进行相应的改进，以完善上市公司的财务报表分析体系，具有重要的意义，本文主要研究内蒙古北方重型汽车股份有限公司财务报表分析。

关键词：内蒙古北方重型汽车股份有限公司；财务报表分析；

Analysis on the financial statement of the Limited by Share Ltd of Inner Mongolia in the north of China

Abstract

Listed companies need to disclose their business information regularly to investors according to the regulatory requirements， and an effective carrier of these information is the financial statements of listed companies. On the company’s financial statements analysis is an important work of all kinds of users of financial statements， it is self-evident importance for investors of the financial statements， the financial statements of listed companies， but also to maintain its corporate image， business information released effective way within a certain period of time to market. However， the analysis of the financial statements of listed companies， there are still some shortcomings， such as the financial statements of listed companies of its drawbacks， such as the index system of financial statement analysis is not perfect， and the method of financial statement analysis there are some defects， these problems make the use of the financial statements of listed companies is not completely. Therefore， according to the analysis of problems of financial statements， the corresponding improvement， in order to improve the listed company’s financial statement analysis system， has important significance， this paper mainly studies the analysis of Inner Mongolia North heavy automobile Limited by Share Ltd financial statements.

Key words: Inner Mongolia North heavy truck Limited by Share Ltd; financial statement analysis;