【毕业设计精品】上市公司财务报表及案例分析.docVIP

上市公司财务报表及案例分析 摘 要 上市公司的财务报表分析是通过收集、整理上市公司的财务会计报告中的有关数据，并结合其他有关补充信息，对的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作。上市公司的向各种报表使用者提供了反映公司经营情况及财务状况的各种不同数据及相关信息，对于不同的报表使用者阅读报表时有着不同的侧重点。一般来说，股东关注公司的盈利能力，发起人股东或国家股东则更关心公司的偿债能力，而普通股东或潜在的股东则更关注公司的发展前景关键词： Abstract The Financial Statements Analysis of the public company is a kind of management, which makes a comprehensive comparison and evaluation of the listed company’s financial status, business performance and cash flow condition by means of collecting the data of the financial accounting report and other related additional information. The analysis provides a basis for the administrative decisions and control for the user of financial accounting report. For their own profit, through the analysis of the financial statements of listed companies, investors select useful information and investment companies on their own rational choice. The financial statements of listed companies provide the users various of various data and related information which is reflecting the companys business operation and financial position. For different users, they have different sights on reading statements. Generally, the shareholders concerned about the profitability of the company, the founding shareholders or national shareholders are more concerned about the companys solvency, while the ordinary shareholders or potential shareholders are more concerned about the companys development potential. So the analysis of financial statements of listed companies own a vital role for its users. while grasping the way to analyzing the financial statements is particularly important. In this paper, the author used knowledges of management accounting and financial management, taking the Henan Top fond Pharmaceutical Co., Ltd for instance, gave priority to comparative analysis, then combined with statements analysis, ratio analysis and other methods of its 2008-2010 years financial statements to conduct a comprehensive analysis financial resul