企业财务分析与评价论文.doc

???企业财务分析与评价 摘??要 财务报表是对企业财务状况及经营成果的总括反映，财务报表分析的主要目的，就是确定企业财务状况的好坏，盈利能力的高低和偿债能力的大小，这些信息是投资者和债权人进行决策的重要依据，投资者是否对企业投资主要依据企业的获利能力，而债权人是否向企业放贷则主要依据企业的偿债能力，企业财务人员要从投资者和债权人角度分析企业获利能力和偿债能力，为其决策提供重要依据，企业管理部门也可借助于财务分析总结经营管理工作的经验教训，建立健全财务管理的各种规章制度，编制财务计划，加强经营核算管理，反映、分析财务计划的执行情况，检查监督财务纪律的执行情况。从而不断提高盈利水平。 关键词：企业；财务分析；财务评价；财务管理 Enterprise?Financial?Analysis?and?Evaluation Abstract The?financial?statements?of?the?enterprises?financial?position?and?operating?results?reflect?the?sum,?financial?statement?analysis?The?main?purpose?is?to?determine?the?enterprises?financial?situation?is?good?or?bad,?the?level?of?profitability?and?solvency?of?the?size,?the?information?that?investors?and?creditors?to?make?decisions?an?important?basis?whether?investors?invest?mainly?based?business-to-business?profitability,?while?creditors?lend?to?enterprises?are?mainly?based?on?business?solvency,?corporate?financial?officers?from?the?perspective?of?investors?and?creditors?and?subordinated?corporate?profitability?debt?capacity,?provide?an?important?basis?for?decision-making,?business?management?department?can?help?financial?analysis?summarizes?lessons?learned?from?operational?management?to?continuously?improve?the?level?of?profitability. Key爓ordsi:??Enterprise;爁inancial燼nalysis;爁inancial爀valuation;爁inancial爉anagement.??opera 牋牋牋牋牋牋牋牋牋牋牋牋牋牋牋牋cial燼nalysis;爁in目??录? 摘要.......................................................................1 一、绪论...................................................................1 ??（一）课题要求..........................................................1 ???(二)?研究方法及研究内容...............................................1 二、财务报表分析.........................................................1 ??（一）财务分析的涵义...................................................1 ??（二）财务分析的主要资料-财务报表....................................2 ??（三）制约企业报表编制的法规体系......................................3 ??（四）常用的财务分析方法...............................................3 三、财务比率分析.....................................