集团财务报表分析样本.doc

摘 要
本文选择了福耀玻璃工业集团股份这一上市企业近三年来财务报表作为研究对象, 结合中国汽车玻璃制造业发展历程和行业特点, 综合利用会计基础、 财务管理和财务分析等方面知识和方法, 对该企业多年来财务情况进行分析和评价, 并在此基础上提出个人一点提议和见解。
本文共分四个章节, 第一章介绍了福耀玻璃工业集团股份基础概况和财务报表分析含义。 第二章是本文关键部分, 分别从偿债能力、 营运能力、 盈利能力、 成长能力, 对福耀玻璃股份近三年财务报表进行了比较详尽分析。 第三章就是对福耀玻璃工业集团股份财务情况一个综合评价。 第四章是在分析和评价基础上对企业以后财务战略提出了对应地改善提议。

关键词: 财务报表; 财务分析; 财务评价
Abstract
This choice Fuyao Glass Industry Group Co., Ltd- The listed company -nearly three years of financial statements as object of study, combined with the development of automotive glass manufacturing process and industry characteristics, the integrated use of basic accounting, financial management and financial analysis, etc. Knowledge and methods, the company's financial position in recent years to the analysis and evaluation, and on this basis that the individual put forward suggestions and views.
This article is divided into four chapters, the first chapter of the Fuyao Glass Industry Group Co., Ltd., and the basic profiles of the meaning of financial statement analysis. The second chapter is a key part of, respectively, from solvency, operation capacity, profitability, growth ability, Limited's financial statements for the past three years, a more detailed third chapter is on the Fuyao Glass Industry Group Co., Ltd. a comprehensive evaluation of financial situation. The fourth chapter says, Fuyao Glass Industry Group Co., Ltd.,in the analysis and evaluation based on the company's future financial strategies accordingly put forward suggestions for improvement.
Keywords: financial statements; financial analysis; financial evaluation;
目 录
引 言 1
1 福耀玻璃股份概述 2
福耀玻璃股份介绍 2
财务报表分析含义 3
2 福耀玻璃股份财务报表分析 4
偿债能力分析 4
长久债务能力分析 4
.短期债务能力分析 6
营运能力分析 9
存货周转率 9
应收账款周转率 10
流动资产周转率 11
盈利能力分析 11
销售利润率 12
资产利润率 12
成本费用净利率 13
成长能力分析 13
主营业务收入增加率 14
净利润