西安饮食三年财务报表分析毕业论文.doc

西安欧亚学院本科论文（设计） PAGE 32 西安xx学院 本科毕业论文（设计） 题 目： 关于西安饮食股份有限公司 财务报表分析 摘 要 在社会不断进步和经济全球化发展的情况下，企业外部与企业有着各种利益关系的组织和个人日益多元化，他们在不同程度上关心企业的财务状况和经营成果。然而企业的财务状况和经营成果通常都由财务报表分析来反应，因而财务报表分析在企业的发展中起到了越来越大的作用。在本文中，对西安饮食股份有限公司2008年到2010年财务报表进行分析，因为做好财务报表分析，可以正确评价西安饮食的财务状况、经营成本和现金流量情况，揭示西安饮食未来的报酬和风险，可以检查西安饮食预算完成情况，考核经营管理人员的业绩，为建立健全合理的激励机制提供帮助。不同报表使用者对报表分析不同，企业部门、母公司和财政部门重点分析检查企业有关资产的配置、有关财政政策、财政纪律和财经制度的遵守情况以及资本保全和增值情况；投资者重点分析检查企业盈利能力、营业能力和资金使用的效益，了解投资报酬和投资风险；债权人重点分析企业偿债能力，评价企业财务安全（风险）程度。 关键词：财务报表；财务分析；财务指标；西安饮食 Abstract In the social progress and economic globalization, the enterprise external and enterprise has the various interests the diversification of the organizations and individuals, they care about enterprise in different degree of the financial position and operating results. However enterprises financial position and operating results are usually by financial statement analysis to reaction, and financial statement analysis in the development of enterprises have the more and more major role. At the same time financial statement analysis also help enterprise price evaluation, enterprise credit rating, enterprise merger and reorganization and enterprise transnational investment and more financial activities on the company. But in view of financial statements which is its limitations and analysis method and the analysis of the oneness of index, financial statement analysis needs further improvement and development, and financial statement analysis to see through the problem through digital look essence, content, financial statement analysis of enterprise combining only from corporate governance, industry background, development strategy, management, marketing, risk control, and so a full range of comprehensive evaluation, can eventually concluded that objective and standard analysis conclusion. The paper first expounds the background of the financial statement analysis, and put forward the financial statement analysis of purpose and meaning