基于辽宁浙金钢材有限公司的财务比率分析.doc

摘 要 随着我国经济的发展，企业改革的日益深入，人们越来越重视财务分析对企业的效用，一个企业的生存和发展在很大程度上取决于对自身财务能力和经营状况的正确分析与把握，如何了解一个企业的财务状况，如何解决财务状况存在的问题，是一个企业生存的关键。现代的企业的财务活动复杂多变，传统的管理模式和简单的报表分析已经不能满足企业经营者的需求，必须以科学系统的财务分析为企业提供必要的依据。通过财务分析使经营者对企业的财务状况做出解决对策，是利于企业良好发展的一个重要因素。 本文以辽宁浙金钢材有限公司为例，简单的介绍了财务分析的概念、目的和作用、内容以及基本的研究方法，对财务分析理论进行了阐述。而后从盈利能力分析、营运能力分析和偿债能力分析三方面对企业的财务状况进行了分析和评价，通过分析，发现了辽宁浙金钢材有限公司在营运能力和偿债能力弱、资产运营效率低、赚取利润能力较差等问题，结合本公司存在的问题，提供了相应的解决方案。 关键词：辽宁浙金钢材有限公司；盈利能力；营运能力；偿债能力；财务比率分析 Abstract With the development of our national economy, the deepening of enterprise reform, people pay more and more attention to financial analysis the effectiveness to the enterprise, the survival and development of an enterprise depends to a large extent on their own financial capacity and operating status of the correct analysis and understanding, how to know an enterprises financial situation, how to solve the financial situation existing problems, is a business the key to survival. The modern enterprises financial activity is complex and changeful, the traditional management mode and simple statement analysis has been unable to meet business needs, must be based on financial analysis system for enterprises to provide the necessary basis. Through financial analysis allows the operator to the financial situation of enterprises to make solutions, is conducive to enterprise development an important factor. This paper takes Liaoning Zhejiang Gold Steel Company as an example, introduced a simple financial analysis of the concept, purpose and function, content and basic research method, to the financial analysis theory. Then from the analysis of the profitability, operation ability analysis and solvency analysis of three aspects of the enterprises financial situation is analyzed and evaluated, through analysis, discovered Liaoning Zhejiang Gold Steel Limited in capacity and weak debt-paying ability, capital operation efficiency is low, profit ability is poorer wait for a problem, combined with the companys problems, provide the c