论上市公司财务分析指标综合运用之要义.pdfVIP

2008年 3 月 华 东 经 济 管 理 M ar, 2008 (第 22 卷第 3 期) E ast Ch ina E con om ic M anagem en t (Vol. 22, No. 3 ) 论上市公司财务分析指标综合运用之要义 施国柱 (上海电视大学 金融与会计系, 上海 200433) [] 章通过分析我国上市公司现时的财务状况, 并充分考虑外部社会经济因素内部企业经济因素 会计信息的真实性因素以及分析方法的合理性因素等问题, 设置出一套完整的上市公司财务分析指标体系, 用具体的指标数值来全面揭示上市公司的偿债能力营运能力盈利能力和可持续发展能力, 以真实反映 上市公司的经营绩效, 并客观地做出科学评价 [] 营运能力; 盈利能力; 可持续发展能力 [] F2766 [] A [] 1007 5097( 2008) 03 0093 03 On the Sign ificance of the Com preh ensive App lian ce of F inancial Analy sis Indicators by L isted Com pan ies SH IG ozh (F inanc ial and A ccounting D ep artm en,t Shang ha i T V Un iv ersity, Shang ha i 200433, Ch ina) A bstrac t: This thesis analyzes the listed companiesc rrent financial standing, tak ing into consideration the external social econom ic fac tors, en terprisesinternal econom ic state, the a thenticity of financial data, asw ell as the rationality of analysis m ethods, andw orks o t a financial analys is ind icator system for listed compan ies, wh ich, w ith concrete ind icator fig res, reveals the listed com pan iesdebt paying ab ility, operating ability, profitm aking ab ility and the ab ility to ens re s stainable development in add ition. Therefore, the operating per form ance of listed com panies can be objectively dem onstrated and accord ingly a scientific eval ation can be g aranteed. K ey w ord s: operating ability; profit- m ak ing ability; s stainab le developm ent ab ility ( 2)