上市公司财务报表讲稿.docVIP

上市公司财务报表分析 —以东华软件股份有限公司为例  摘要 财务分析是以会计核算和报表资料及其他相关资料为依据，采用一系列专门的分析技术和方法，对企业等经济组织过去和现在有关筹资活动、投资活动、经营活动、分配活动的盈利能力、营运能力、偿债能力和增长能力状况等进行分析与评价的经济管理活动。它是为企业的投资者、债权人、经营者及其他关心企业的组织或个人了解企业过去、评价企业现状、预测企业未来做出正确决策提供准确的信息或依据的经济应用学科。 本文选择东华软件股份有限公司这一上市公司近三年的财务报表作为研究对象，以该公司近三年来的基本财务报表为基础，结合报表附注和相关资料，综合运用会计、财务管理及财务分析等方面的知识与方法，对该企业的财务情况进行分析和评价，并在此基础上提出个人的一点建议和看法。 关键字：东华软件；财务报表分析；财务指标 Abstract Financial analysis is based on accounting and reporting data and other related data as the basis, using a series of special analysis technology and method, to the enterprise and other economic organizations in the past and present relevant financing activities, investment activities, business activities, distribution activities the profitability, operation ability, solvency and growth capacity situation carries on the analysis and evaluation of the economic management activities. It is for the enterprise of the investors, creditors, operators and other concerned about enterprise organization or individual to understand the past, evaluation of enterprise current situation, predict the future to make the right decision to provide accurate information or on the basis of the economic application of the discipline. The paper selects the listed company-- Donghua software Company Limited as the researching target. In the course of researching and analyzing the financial situation, the knowledge and skills of the course of accounting, financial management and financial analysis are used synthetically. This analysis is based on recent three year’s main accounting and financial statements of the corporate and also refers to the statements annotations and other related information. Keywords: Donghua software Company Limited; Financial statements analysis; Financial indicator 目录 摘要 1 Abstract 2 目录 3 1 选题背景和意义 4 2财务报表及报表项目分析 5 2.1 公司简介 5 2.2资产负债表及项目分析 5 2.3利润表及项目分析 6 2.4 现金流量表及项目分析 7 3财务分析 8 3.1 偿债能力分析 8 3.2 营运能力分析 9 3.3 盈利能力分析 10 3.4 成长能力分析 11 3.5杜邦分析法 12 4 结论与建议 13 4.1从企业