（参考）财务报表分析_1.docVIP

目录 1引言 2 2论文研究的背景与意义 2 2.1论文研究的背景 2 2.2论文研究的意义 3 3.紫鑫药业股份有限公司财务报表及相关指标分析 3 3.1紫鑫药业股份有限公司概述 3 3.2资产负债表分析 3 3.2.1资产负债表分析的基本原理 3 3.2.2资产负债表部分项目具体分析 4 3.2.3流动资产结构分析 5 3.2.4主营收入分析 7 3.2.5应收账款分析 8 3.3利润表分析 9 3.3.1利润表分析的基本原理 9 3.4 现金流量表分析 11 3.4.1 现金流量表分析的基本原理 11 3．5主要财务指标分析 13 3.5.1偿债能力指标 13 3.5.2营运能力分析 15 4.结论与建议 17 4.1结论 17 4.2建议 18 吉林紫鑫药业股份有限公司财务报表分析 作者 指导教师 （湛江师范学院商学院，湛江524048） 摘要：受益于“人参产业”概念支撑，吉林紫鑫药业股份有限公司股价一路上扬。但好景不长，去年紫鑫药业就被质疑伪造上下游客户，虚构人参相关交易，前五大营业客户均是“影子公司”，最终被证监会立案稽查。本文从一个财务报表外部使用者的角度，以上市公司财务管理和财务报表分析的相关理论和识别技术，运用水平分析法，垂直分析法，结构分析法，行业分析法和趋势分析法等等，重点是如何从财务数据，财务指标及相关方面分析，探究其效益的真伪和财务报表的真实性，虚假程度，虚假背后的原因和动机是什么，如何防止报表操纵，规范证劵市场，加强诚信体系构建。经过分析，该公司报表确实存在异常情况，并针对这种情况提出相关的建议和见解。 关键词：影子公司 立案稽查 报表分析 虚假 Analysis on Financial Report of the JiLinZi xin pharmaceutical Co., LTD. Lixin Business School, Zhanjiang Normal University, Zhanjiang, GuangDong,China Abstract: the benefit from ginseng industry concept support, JiLinZi xin pharmaceutical Co., LTD. Share price up all the way. But the good time last year will be questioned purple xin pharmaceutical forged upstream and downstream customers, fictional ginseng transaction, the top five business customers have is shadow company, was eventually securities regulatory commission filing auditing. This article from a financial statements from the point of view of the external users, with the listed company financial management and financial statement analysis related theory, combined with related false accounting statements recognition technology, accounting statements of static analysis, structure analysis, the trend analysis and trade analysis and probe into its whether there is false, false possibility, the reasons behind the false and motivation is what, how to avoid these phenomenon, regulate the coupon card market, strengthening credit system construction. Through analysis, the company reports the abnormal situation exists, and in this kind of situation puts forward related Suggestions and opinions. Keywords: shadow co