财务报表分析—用友件集团毕业论文.doc

河南财经政法大学成功学院本科生毕业论文（设计） 财务报表分析—用友软件集团 院系名称 姓　　名 　　号 专　　业 指导教师 2012年5月日财务报表分析是使用者为获取相关信息所必须进行的工作，有效的报表分析能揭示出有关指标间的关系及变化趋势掌握企业的绩效和财务状况提供极其重要的依据。有效的财务报表分析需要经过以下五个相互联系的连续步骤：（一）识别和掌握公司所在行业的经济特征（二）识别公司在其行业中为获得竞争优势而采用的竞争战略（三）理解公司主要的财务报表，对财务报表中的非再生项目和非正常事项进行调整（四）分析、解释公司的盈利性和风险，评估公司的业绩和财务状况及其实力（五）分析评估公司的价值关键词：  Abstract Financial statements is the carrier of information, reflect the enterprise financial position, operating results and cash flow. However the report in a large number of data let people see things in a blur.Financial statement analysis for access to relevant information is user needed work. Effective statement analysis can reveal the relationship between related indexes for evaluating and changing trends, performance and master enterprise financial condition and risk assessment and investment decision provides extremely important basis. Effective financial statement analysis needs through the following five interconnected successive steps: (1)To identify and grasp the economic characteristics of the company is located industry; (2)To identify the company in its field to obtain competitive advantage in the competition strategy; (3)Understand the main financial statements, in financial statements in the regeneration projects and abnormal events to adjust; (4)Analysis, explain the companys profitability and risk, assess the companys performance and financial situation and strength; (5)To evaluate the value of the company. This report attempts through to the 2009-2011 of the software that use friend financial analysis, to its the present situation and development trend of in-depth discussion and analysis of evaluation as well as other management software enterprise management to provide useful reference. Analysis comparison of UFIDA software and our country s management software industry general situation, the paper gives a brief introduction to Neusoft equivalent industry enterprises financial status. The main financial index analysises are as follows