财务分析在商业企业中存在的问题及对策.doc

PAGE PAGE 17 摘 要 随着我国市场经济的发展，企业投资呈现多元化的特点，理性消费者越来越多，企业竞争日渐增强。在这样的一个时代背景下，如何使企业立于不败之地，如何使企业在“枪林弹雨”中生存且不断成长也成为了当今时代探讨的热门话题。因此如何评价企业经营状况，经营成果成为了十分紧迫的事。良好的经营业绩可以给企业带来可观的利益，例如提高公司的信用，增加股东投资的信心，降低融资成本等。反之，劣质的经营业绩也给企业带来了十分不利的影响。而步入市场经济的中国已经给我们的企业和行为带来了一个观点：企业不是以得到最大利润为唯一存在目的，而是为了满足社会的需求，是为了以充足的利润来弥补经济活动所带来的风险的一个盈利组织。而是要避免风险，除了遵循市场经济规律外，还应灵活的运用财务分析手段，以达到企业的目的，帮助企业规划未来，优化发展。 财务报告分析对于企业本身及其利益相关者而言都具有重大的作用，它能够从不同的角度反映企业的财务状况、经营成果和现金流量，是随着社会经济环境的不断变化而不断变化的。企业自身经营活动日益复杂化和社会资本流动全球化，财务报告显示出了其越越重要的地位。如何科学有效的建立财务报告分析体系也一直成为了社会理论界和实务界探讨的焦点。随着社会日益发展的多方位的需要，财务报告分析对企业进行绩效评价和企业多方使用者的信息需求都有重大的意义。 关键词: 财务报表分析，财务分析方法，偿债能力 Abstract Along with the development of market economy, enterprise investment diverse, more and more rational consumers, increasing enterprise competition. In such a background, how to make enterprises remain invincible, how to make the enterprise in the living and growing in a hail of bullets has also become a hot topic in todays era of. Therefore, how to evaluate the condition of business, operating results has become very urgent. Good business performance can bring considerable benefits to the enterprise, such as improving the companys credit, increase shareholder investment confidence, reduce the cost of financing. Conversely, poor business performance but also to the enterprise has brought great negative impact. And into the market economy in China has been given to us by the enterprise and the behavior presents a point of view: the enterprise is not to get the maximum profit as the sole purpose of existence, but in order to meet the needs of the society, is to a profit-making organization with sufficient profits to make up for the economic risks brought by the. But to avoid the risk, in addition to follow the rules of market economy, should also be flexible used the financial analysis methods, in order to achieve the purpose of the enterprise, help the enterprise future development planning, optimization. Bet