宝山钢铁股份有限公司财务的报表分析报告(定).docVIP

实用标准文案 精彩文档 摘要 随着我国经济体制的不断改革，资本市场得到了快速的发展，市场经济已经占据了主导地位，企业财务报表分析在企业财务管理中的地位越来越重要。企业根据自己的需要，通过对财务报表各种数据信息进行筛选和评价，来分析企业财务状况、经营成果以及发展前景，帮助企业做出更好的决策。 本论文主要是对上海宝山钢铁股份有限公司2008—2012年的相关财务数据进行了分析。主要对公司的资产负债表、利润表以及现金流量表进行水平分析，对公司获利能力、偿债能力、营运能力、发展能力等各项指标进行的财务分析。通过这些分析，来反映企业在运营过程中的经营状况和发展趋势，并对公司的财务状况，经营成果进行剖析和评价。 关键词：财务分析 能力分析 行业比较 问题改进 (Title) With Chinas economic system reform continuously, obtained the rapid development of capital market, the market economy has occupied the dominant position, the enterprises financial statement analysis in the status of enterprise financial management is more and more important. Enterprises according to their own needs, through to the financial statements for screening and evaluating a variety of data information, to analyze the enterprise financial position, operating results and prospects for development, help enterprises to make better decisions. This thesis mainly is the Shanghai baoshan iron and steel co., LTD. 2008-2012 was analyzed, and the relevant financial data. Mainly to the companys balance sheet, income statement and cash flow statement analysis level, on the companys profit ability, debt paying ability, operation ability, developing ability of the indicators such as financial analysis. Through these analysis, to reflect the enterprise operating performance in the operating process and development trend, and to the companys financial position, operating results for analysis and evaluation. Key words: financial analysis ability analysis industry comparison problem improvement 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc388962514 一、财务报表分析相关问题概述 PAGEREF _Toc388962514 \h 3 HYPERLINK \l _Toc388962515 （一）财务报表分析的含义和作用 PAGEREF _Toc388962515 \h 3 HYPERLINK \l _Toc388962516 （二）财务报表分析的方法 PAGEREF _Toc388962516 \h 4 HYPERLINK \l _Toc388962517 （三）财务报表分析的局限性 PAGEREF _Toc388962517 \h 4 HYPERLINK \l _Toc388962518 二、宝山钢铁公司财务报表分析 PAGEREF _Toc388962518 \h 5 HYPERLINK \l _Toc388962519 （一）宝山钢铁公司的基本情况 PAGEREF _Toc388962519 \h 5 H