机械制造业财务报表分析.doc

PAGE PAGE 40 摘 要 财务报表虽然为信息使用者提供了企业财务状况、经营成果方面的资料,但是显然不能提供准确的信息。只有通过财务报表分析,才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息,进而指导决策。本文以佳木斯机械制造有限公司为例,进行财务报表分析,并对财务报表分析的局限性和影响因素提出自己的观点。本文首先简单分析了本文进行研究的背景、意义、选题原因等,然后简单提出了本文的研究思路和方法。在文章的主体部分中,首先资产负债表的框架进行了阐述,包括公司资产状况及其资产变化分析、公司负债及其所有权益状况及其变化分析。对公司利润及利润分配表分析，包括：利润分析、收入分析、成本费用分析，最后分别从产品综合获利能力、收益质量、利润协调性等方面对公司经营成果总体进行评价。对公司现金流量表分析，包括：现金流量结构分析、现金流出结构分析、获取现金能力、财务弹性分析。分别从偿债能力、经营效率、盈利能力、股票投资者获取能力、企业发展能力等封面分析对公司财务绩效综合评价。为下文的研究奠定基础;详细分析了利用比率分析法对各种财务报表进行分析,以及把三种基本报表结合起来进行分析,并利用著名的杜邦财务分析体系对报表进行了分析。 关键词：财务报表; 财务分析; 财务状况; Abstract The material of aspect that though the user of financial affairs report forms for information has provided the enterprise financial affairs conditions and the management achievements obviously can not provide accurate information. Only analyse, and can make information user and policy decision person get the information of definite enterprise financial affairs condition and management achievements, and then the guidance is made policy by way of the financial affairs report forms. This text, article, etc. is made that the limited company is the example with Jiamushi City machinery, and carries on financial affairs report forms analysing, and puts forward the viewpoint of oneself to limitations and the influence factor of financial affairs report form analyses. This text, article, etc. was firstly simply analysed the background that this text, article, etc. was studied, meaning and selected topic reason etc, then simply puts forward research train of thought and the method of this text, article, etc.. In main body second part of essay, the frame of the most before all others statement of assets and liabilities is expounded, and includes that company capital and property condition and his capital and property change analysis, company obligation and his all rights and interests conditions and his change are analysed. Third part distributes the table to be analysed to company profit and profit, and includes: the profit is a