科大讯飞财务报表分析.docxVIP

合肥师范学院2017届本科生毕业论文（设计） PAGE 13 摘 要 伴随着我国证券行业的逐步发展，上市公司的数量也在逐渐增加，一方面投资者的选择范围也在逐步扩大使得选择也逐步精细化，另一方面由于上市公司质量良莠不齐也使得投资者在选择方面更加慎重。加之近些年来，证券市场上也屡现由于财务造假而引发的“黑天鹅”惨例，这就使得无论是中小投资者还是机构投资者越来越注重于了解企业的经营状况。而且随着我国证券市场法律法规的逐步规范，监管部门对于上市公司的监管要求也不断提高，特别表现在财务报表及信息披露上。因此，如何通过一些财务手段了解一家上市公司的基本运营情况，为中小投资者乃至于机构投资在证券投资的过程中保驾护航，这就是本文的写作价值及背景。本文以科大讯飞为例，分析其财务报表情况，找出财务方面存在的问题，并提出解决对策。 关键词：财务报表分析 财务问题 科大讯飞  Abstract With the gradual development of Chinas securities industry, the number of listed companies is also gradually increasing. On the one hand, the scope of investorschoice is gradually expanding, which makes the choice more refined. On the other hand, the uneven quality of listed companies also makes investors more cautious in choosing. In addition, in recent years, there have been many cases of black swan in the securities market caused by financial fraud, which makes both small and medium-sized investors and institutional investors pay more and more attention to understand the business situation of enterprises. Moreover, with the gradual standardization of laws and regulations in Chinas securities market, the regulatory requirements for listed companies are also constantly improving, especially in the financial statements and information disclosure. Therefore, how to understand the basic operation of a listed company through some financial means to escort small and medium-sized investors and even institutional investors in the process of securities investment is the value and background of this paper. In this paper, we take Xunfei University of Science and Technology as an example, analyze its financial statements, find out the financial problems, and propose solutions. Key words: Financial Statement Analysis  目 录 TOC \o 1-3 \h \z \u 企业简介 4 一、企业偿债能力分析 4 （一）短期偿债能力 4 （二）长期偿债能力 4 （三）行业对比分析 5 二、企业营运能力分析 6 （一）历史趋势分析 6 （二）行业对比分析 7 三、企业盈利能力分析 7 （一）历史趋势分析 7 （二）行业对比分析 8 四、科大讯飞公司存在的财务方面的问题 8 （一）偿债能力方面 8 （二）营运能力方面 9 （三）盈利能力方面 9 五、对科大讯飞公司的财务方