江铃汽车股份有限公司财务报表分析.pdfVIP

江铃汽车股份有限公司财务报表分析 摘 要 随着我国经济的不断发展，报表使用者对企业财务信息的要求越来越高。财务报表 分析对于了解企业的财务状况、经营业绩和现金流量，评价企业的偿债能力、盈利能力 和营运能力，帮助制定经济决策有着至关重要的作用。财务报表作为企业财务管理的重 要构成部分，在产生与应用过程中，会受到诸多因素影响，一旦这些因素对财务报表产 生有失客观性与科学性的消极影响，将无法为企业作出正确有效的经营决策提供帮助。 本文以江铃汽车股份有限公司为例，通过对江铃公司的财务报表和相关财务指标进行分 析，例如盈利能力分析、偿债能力分析、营运能力分析、发展能力分析等方面，从其现 状出发，发现其中所存在的问题并提出相应的建议和意见，为该企业管理层解决企业内 部问题以及外部使用者了解企业提供一定的资料信息，以期促进该企业未来的发展 关键词：江铃汽车；财务分析；问题；对策； ABSTRACT With the continuous development of Chinas economy, the financial information of enterprises is more and more required by the users of statements. Financial statement analysis plays an important role in understanding the financial status, operating performance and cash flow of enterprises, evaluating the solvency, profitability and operating ability of enterprises, and helping to make economic decisions. Financial statements as an important part of enterprise financial management, in the process of production and application, will be affected by many factors, once these factors on the financial statements have negative impact on the objectivity and scientificalness, will not be able to make correct and effective business decisions for enterprises to provide help. This paper takes Jiangling motors co., ltd as an example, through the analysis of Jiangling companys financial statements and related financial indicators, such as profitability analysis, solvency analysis, operational capacity analysis, development capacity analysis, etc., from its current situation, found the existing problems and put forward the corresponding suggestions and opinions, for the enterprise management to solve the internal problems and external users to understand the enterprise to provide