企业中财务报表的分析方法.docVIP

摘要 　　报表是体现企业财务信息的主要手段, 构成财务报告的中心。随着社会发展、经济发展, 企业的财务信息显得越来越重要。而通过分析企业的财务报表, 则能够评价企业经营成果、衡量企业目前的财务状况, 并且预测企业未来的发展趋势。但是在目前的情况下, 由于各种主观和客观因素的限制, 财务报表分析的作用并没有完全的发挥体现出来, 这使得财务分析的结果与实际往往存在着差距。经过研究, 从财务报表的自身和研究财务报表方法两个方面，分析总结了企业财务报表分析的局限性。 关键词　　上市公司　财务报表　局限性　 Abstract The report is the main means to reflect the corporate financial information, a financial reporting center. With the social development, economic development, enterprises financial information is becoming more and more important. And through the analysis of a companys financial statements, it is possible to evaluate business achievement, measure the financial status of the enterprise, and predict the development trend of the enterprise. But the current situation, due to the restrictions of various kinds of subjective and objective factors, the role of financial statement analysis did not fully play reflected, which makes the results of the financial analysis and often actually there is a gap. After the study, from the two aspects of the financial statements of its financial statements and research method, summarizes the analysis of corporate financial statements. Key words　Financial statement　　Limitations 1.1选题的背景和意义…………………………………………………………5 1.1.1 选题的背景……………………………………………………………5 1.1.2 选题的意义……………………………………………………………5 1.2 文献综述……………………………………………………………………6 1.3 研究方法……………………………………………………………………7 1.4 框架结构……………………………………………………………………8 2.相关理论概述………………………………………………………………9 2.1财务比率………………………………………………………………………9 2.1.1短期偿债比率…………………………………………………………9 2.1.2 长期偿债能力…………………………………………………………9 2.1.3 营运能力分析…………………………………………………………9 2.1.4 盈利能力分析…………………………………………………………10 2.1.5 市场价值比率…………………………………………………………10 2.1.6 杜邦分析体系…………………………………………………………10 2.2. 财务报表分析………………………………………………………………11 2.2.1 比率分析法 …………………………………………………………12 2.2.2 因素分析法 …………………………………………………………12 2.2.3 趋势分析法 …………………………………………………………12 3 我国上市公司财务报表分析方法存在的问题 ……………………………13 3.1 财务报表自身的局限性问