羚锐集团近年财务状况分析研究(可编辑).doc

摘　要 上市公司的财务报表是会计分类账的缩影，通过分类的方法用少量、综合的财务报表来反映企业一整个会计周期的各种会计信息，为各类会计信息使用者提供准确反映企业财务状况、经营成果和现金流量等方面的会计信息。由于财务报告主要通过分类的方法提供各种会计信息，缺乏一定的综合性无法综合反映一定时期内的发展趋势。为了提高会计信息的综合利用程度，运用一定方法对财务指标进行分析十分必要。 财务分析的目的取决于人们使用会计信息的目的。以企业的会计报表和其他会计记录为依据，运用财务分析方法，分析企业财务状况，、盈利能力，风险状况和持续发展能力,以便及早发现问题，采取改进措施，确保企业合规经营，预测企业未来现金流的可靠性，评估企业价值，并为政府了解行业宏观经济状况提供依据。 通过对羚锐集团近年财务状况的分析，能够了解制药行业，为会计信息使用者提供财务数据，同时为国家经济管理部门制定相关宏观经济政策提供决策依据。 关键词：Abstract The financial statements of the listed companies is the epitome of accounting ledger, through the classification method with a few, comprehensive financial statements to reflect a cycle of the whole enterprise accounting of accounting information, for all kinds of accounting information user to provide accurate reflect an enterprises financial position, operating results and cash flows, and other aspects of the accounting information. As financial report mainly through the classification method offers all kinds of accounting information, the lack of a comprehensive cannot reflects comprehensively the development trend of the period. In order to improve the comprehensive utilization of accounting information degree, the use of certain methods of financial indicators analyzed is necessary. The purpose of the financial analysis depends on people using accounting information purposes. With the enterprise accounting statements and other accounting records as the basis, the use of financial analysis method, the analysis enterprise financial status, and profitability, risk status and sustainable development ability, so that as soon as possible to discover a problem, take the improvement measures to ensure that the business operation compliance, predict enterprise future cash flow of the reliability, evaluation value of the enterprise, and for the government to understand industrial macroeconomic condition, provides the basis. Through to the Lingui group in recent years analysis of financial condition, can understand the pharmaceutical industry, the state of operation