论企业财务报表分析.doc

****大学***学院毕业设计（论文） ****大学****学院 毕业设计（论文） 论文题目： 论企业财务报表分析 教学站： 专 业： 学生姓名： 指导教师： 摘要 企业的财务报表分析其目的在于确定并提供会计报表数字中包含的各种趋势和关系，为各有关方面特别是投资者提供企业偿债能力、获利能力、营运能力和发展能力等财务信息，使报表使用者据以判断并做出相关决策，为财务决策、财务计划和财务控制提供依据。财务报表反映一定时期内会计主体的经济活动和财务成果及整体财务状况变化的信息载体，是揭示企业财务信息的主要手段，构成财务报告的中心。如何解剖报表信息内涵，解读报表信息所传递的情况；本文从不同的角度对报表分析的方式方法、分析指标的选取和指标含义等进行了归纳和总结。 关键词：财务报表 利润及利润分配表 定性分析 ABSTRACT The enterprises financial statement analysis its purpose is to identify and provide accounting statements contained in various digital trend and relationships, for all concerned parties especially investors with enterprise solvency and profitability, operation ability and ability to develop, financial information, so that the users of financial statements and make decisions about which judgment, for financial decisions, financial planning and financial control provides the basis. Financial statement reflect certain period of accounting subject economic activity and financial results and overall financial status changes of information carrier, is to reveal the main method of enterprise financial information, constitute a financial report center. How to anatomical statements information connotation, unscramble statements information transmitted; This article from different angles on statement analysis methods and analysis index selection and index of their meanings, and summarizes. Keywords: financial statements profits and profit distribution table qualitative analysis - PAGE 1 - 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc287192204 引言 PAGEREF _Toc287192204 \h 1 HYPERLINK \l _Toc287192205 1、财务报表的含义和作用 PAGEREF _Toc287192205 \h 2 HYPERLINK \l _Toc287192206 1.1财务报表分析的概述 PAGEREF _Toc287192206 \h 2 HYPERLINK \l _Toc287192207 1.2财务报表分析的方法 PAGEREF _Toc287192207 \h 2 HYPERLINK \l _Toc287192208 2、财务指标的计算及其意义 PAGEREF _Toc287192208 \h 4 HYPERLINK \l _Toc287192209 2.1财务指标的分类介绍 PAGEREF _Toc287