股份有限公司财务报表分析样本.doc

摘 要
正确组织和有效开展经济分析, 对于企业正确制订经营方针, 选择最好方案, 编制经营计划, 合理评价企业经济活动, 和不停提升经济效益含相关键意义。 经济分析含有判定性、 情报性、 预防性和建设性。 企业是社会经济细胞, 股份制企业是社会经济细胞中较活跃群体。
本文依据全方面分析和关键分析相结合, 经济分析和技术分析相结合红字删除
, 定性分析和定量分析相结合, 利用核实数据和搞好调查研究相结合标准, 对黑龙江省哈飞汽车股份自 年至 年财务情况从资本结构分析、 偿债能力分析、 营运能力分析、 盈利能力分析、 综合分析和趋势分析等方面进行由外到内地剖析和评价, 对 年经营中存在问题进行分析, 最终提出提议。
关键词: 财务报表分析; 盈利能力; 偿债能力
Abstract
It is very important to organize and do economic analysis efficiently for an enterprise. The analysis plays key point in making business plan, evaluating the economic activities reasonably, and improving economic benefits. Economic analysis has the features of judging, information, predicting and constructing. The enterprises are the cell of social leconomy. The corporations, which are on the stock market, are the most active colony in them.
In this report, by combination of whole analysis and emphasis analysis , economic analysis and technical analysis, feature analysis and value analysis, and based on the rules of combination calculated data and research, the author tries to do an analysis and evaluation to Hafei Automobile Works Car company, the key enterprise of Heilongjiang Province. Based on the adjustment of financial statements, the analysis of capital structure, the analysis of assets operation efficiency, the analysis of profitability, the analysis of debt redemption and the synthetic analysis of the corporation from to . The author also submits some suggestions to the problems in of the company.
KeyWords: Financial Analysis; Profitability; Debt redemption
目 录
引 言 1
1 财务报表分析相关理论概述 2
财务报表分析作用和目标 2
财务分析内容 2
财务分析方法 3
2 哈飞汽车股份介绍 9
3 哈飞汽车股份财务报表分析 10
偿债能力分析 10
短期偿债能力分析 10
长久偿债能力分析 11
营运能力分析 13
应收帐款周转率分析 14
存货周转率分析 15
其它资产分析 16
盈利能力分析 18
资产酬劳率分析 18
损益分析 19
其它原因分析 20
财务情况分析 21
综合分析 21
趋势分析 24
资本结构分析 25
4 哈飞汽车