目录
美罗药业和哈药集团财务报表比较分析
【摘要】财务报表分析是一项重要而细致的工作，目的是通过分析，找出企业在生产经营中存在的问题，以评判当前企业的财务状况，预测未来的发展趋势。本文以美罗药业和哈药集团2009-2011年的财务报表为依据，分别从公司盈利能力、营运能力、偿债能力和发展能力等几个方面对其进行分析，找出这两家公司在经营管理中存在的问题，最后针对公司存在的问题，提出相应的对策。
【关键词】财务报表分析 美罗药业 哈药集团
Comparative Analysis of Financial Statement of Merro Pharmaceutical and Harbin Pharmaceutical Group
【Abstract】Financial statement analysis is an important and meticulous work, the purpose is through the analysis, find out enterprise in the production management, the problems in the current enterprise to judge the financial situation, and forecast the future trend of development. In this paper, the pharmaceutical and Saul medicine group 2009-2011 financial statements as the basis, separately from the company profitability, operation ability, solvency and development ability and so on several aspects to analyze it, find out the two companies operating in the problems existing in the management and existing problems in the company, and put forward the corresponding countermeasures.
【Key words】Financial Statements Analysis Dalian Merro Pharmaceutical CO.,LTD
Harbin Pharmaceutical Group
