山西汾酒财务报表分析论文-毕业论文（设计）.doc

PAGE l 毕业论文 汾酒集团财务报表分析 专业名称： 会计学 班 级： 092204H 学生姓名： 学 号： 200922140403 指导教师： 二零一三年六月 摘要 财务分析不仅是企业内部的一项基础工作,而且对财政、税务、银行、审计及企业主管部门和广大投资者全面了解企业生产经营情况,正确评价企业绩效,从外部推动企业挖潜增效和改善管理起着不可替代的作用。随着企业生产经营活动规模的不断发展， HYPERLINK /view/436886.htm \t _blank 财务报表分析工作已经成为了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。 本文论述了财务报表分析的相关理论和指标，以山西汾酒集团为例，对其财务报表进行系统分析，通过对财务报表数据和财务比率的分析，探讨了山西汾酒集团财务报表中反映出的企业财务状况。 关键词： 财务报表分析 财务指标 经营状况  Abstract Financial analysis is not only a basic work within the ernterprise,but also a comprehensive understanding of enterprise production and management situation of public finance,tax administration, banking,auditing and business departments and the majority of investors,the correct evaluation of enterprise performance,from the outside to promote enterprise enhance of erterprise performance,from the outside to promote enterprise enhance the efficiency and improve management plays an irreplaceable role.With the continuous development of enterprise production and management activities of the scale,financial statement analysis has become a management decision and control based on the users of financial reports. This paper discusses the theory and financial statement analysis of disconnecting indicators, with ShanXi FenJiu Group as an example, its financial statements is system analysis, through the analysis of financial statement data and financial ratios, ShanXi FenJiu Group are discussed in the financial statements reflect the enterprise financial condition . Keywords:financial statement analysis,financial index,operation 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc359068509 1引言 PAGEREF _Toc359068509 \h 5 HYPERLINK \l _Toc359068510 1.1研究背景 PAGEREF _Toc359068510 \h 5 HYPERLINK \l _Toc359068511 1.2研究目的和意义 PAGEREF _Toc359068511 \h 5 HYPERLINK \l _Toc359068512 2财务报表分析基本理论 PAGEREF _Toc359068512 \h 6 HYPERLINK \l _Toc359068513 2.1财务报表分析基本概念 PAGEREF _Toc359068513 \h 6 HYPERLINK \l _Toc3590