山西晋西核桃食品有限公司财务状况分析.docVIP

PAGE III 山西晋西核桃食品有限公司财务状况分析 摘 要 随着我国社会主义市场经济体制的日益完善，市场体系的日臻健全，对企业行为的要求也日趋规范、科学。财务状况分析是企业经营状况的一条重要评价途径，是以企业基本活动为对象,以财务报表为主要信息来源,以财务指标分析为主要方法来系统认识企业的过程。其目的是向财务报告使用者（投资者、债权人、政府及其有关部门和社会公众等）提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，帮助财务工作者了解过去、评价现在和预测未来,从而改善决策。此项分析既是对已完成的财务活动的总结，又是财务预测的前提，在财务管理的循环中起着承上启下的作用。 企业要想及时发现财务会计及企业经营管理中存在的问题，就必须通过财务报表中的各项数据进行分析，从而做出正确的判断。在分析财务报表的过程中一定要注意综合运用不同的分析方法，运用财务数据发现公司存在的问题，从而为利益相关者的决策提供正确的帮助。 本文通过对山西晋西核桃食品有限公司进行财务指标分析，找出晋西核桃食品有限公司财务中存在的问题，进而提出解决方案。 关键词:晋西核桃；财务状况；财务指标 Abstract With the more perfect of our country socialist market economic system, market system gradually perfect, the requirement of enterprise behavior also increasingly standardized and scientific. Financial situation analysis is an important evaluation way of enterprise operating performance ,and is the enterprise basic activities as the object, as the main source of information in financial statements, financial indicators analysis as the main method to know enterprise process. Its purpose is to provide enterprise financial position, operating results and cash flow related to the accounting information for financial workers (investors, creditors, government and its relevant departments as well as the social public) to response management fiduciary duties to perform, and help them understand the past, evaluate and predict the future now, so as to improve decision making. The analysis of the financial activities of the completed summed up, and the premise of financial forecast, in the cycle of financial management plays an essential role. Enterprise want timely find financial accounting and the problems in the enterprise management, must be through the analysis of the financial statement data to make the right judgment. In the process of analysis of financial statements must pay attention to the combination of different methods of analysis, using the financial data to find the problems existing in the company, which provide correct decision making for stakeholders