浅析电器有限公司财务报表分析存在的问题和对策.doc

摘要 PAGE \* MERGEFORMAT I 摘 要 公司财务报表是对公司财务状况、经营成果和现金流量的结构性表述，是反映公司财务状况与经营成果的总结，是报表使用者了解公司各方面情况的媒介之一，也是架在公司管理层与报表使用者的桥梁。财务报表分析是一种翻译工具，透过报表记栽的各种数据，它将编制财务报表的会计语言译成普通话，让报表使用者通过它了解公司的各方面活动。 本文分四个部分对**电器股份有限公司财务报表进行分析。绪论部分对整篇文章的背景、研究目的及所使用的分析方法做了个简单的介绍。第一部分简单的介绍了下金溪县**电器股份有限公司的基本情况。第二部分对财务报表各指标的相关概念、财务报表基本理论和财务报表分析的方法进行了叙述。第三部分是对金溪县**电器股份有限公司偿债能力、营运能力和盈利能力进行了分析，主要是分析了流动比率、固定资产周转率、销售净利率等，分析了增长或下降的比例及影响因素，第四部分是从上面的财务报表分析中发现问题，主要有固定资产周转率下降和净利润减少，成本费用过高，并根据存在的问题提出对策，主要是加强固定资产的管理，减少销售成本和期间费用。 关键字：财务报表分析；财务比率；营运能力；对策 Abstract PAGE \* MERGEFORMAT II Abstract Company financial statements are to the companys financial position, operating results and cash flow of the structural expression, is a summary to reflect the companys financial position and operating results, is the report consumer to understand one of various aspects of media company, is also mounted on bridge and report the user by company management. Financial statement analysis is a kind of translation tools, through the report put it planted a variety of data, it will prepare the financial statements of the accounting language translated into mandarin, make report forms users through its understanding of all aspects of the firms activities. This article is divided into four parts to tengda electric appliance co., limited. Carries on the analysis of financial statements. The introduction part of the whole articles background, research purpose and the use of analysis method made a simple introduction. The first part simply introduces the basic situation of tengda electric appliance co., limited. The second part of the index of financial statements related concepts, basic theory of financial statements and financial statement analysis method has carried on the narration. The third part is the tengda electric appliance co., limited. Debt paying ability, operation ability and profitability are analyzed in this paper, mainly analysis t