摘要

财务报告分析是对企业过去及现在的经营状况、财务状况、风险状况进行的分析活动，是企业生产经营管理活动的重要组成内容。本文以昊田公司作为研究对象，通过对昊田公司2009、2010和2011年财务报告的综合分析、财务报表现状分析和杜邦财务分析，客观评价了公司2011年的偿债能力、营运能力、获利能力、发展能力，并以过去的经营发展水平为依据提出了这些指标的总体发展趋势，在此基础上，本文总结了昊田公司目前经营过程中存在的一些问题，并提出了一些针对性的优化对策，以期促进公司的持续、稳定、健康发展。

关键词：昊田；财务报告；财务指标；经营状况

The operating conditions analysit based on financial report of Haotian Co.,Ltd

Abstract

Financial reporting analysis，which contain the analysis about operating conditions, financial condition, risk profile in the past and present analysis, is an important element of the enterprise production and management activities.This article evaluates the debt-repaying ability, operation ability, profitability and development capabilities through summarizing and anglicizing the major business index and main ratio index of Haotian (Group) Co., Ltd between 2009 and 2011, and proposes the general development trend of these indicators. On this basis, the paper puts forward some countermeasures for promoting the optimization of the company’s continuous, stable, healthy development according to the issues happened in the management process.

Keywords Haotian Co., Ltd；Financial report；Financial ratios；Operating conditions

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