上市公司财务报表分析——以万科企业股份有限公司为例.docxVIP

PAGE II PAGE II 上市公司财务报表分析 ——以万科企业股份有限公司为例 摘 要 近年来，市场经济发展得十分迅速，企业的发展也一日千里。利益相关者做决策时，财务报表既是会计信息的载体又是做出决策的重要依据。因此，利益相关者需要分析财务报表，以了解企业的财务状况和经营成果。财务报表分析是基于相关真实和客观的数据，对该数据进行收集和整理，并综合其他相关信息进行分析的。运用合适的分析方法来分析企业相关指标和相关能力的变化，了解过去的经营状况和现在的发展状况，并预测市场发展趋势。在进行决策时，提供可靠有用的财务信息给利益相关者，并给企业管理活动作为参照。 立足于我国房地产行业在现在社会上的热度，本文选择了房地产企业进行研究分析，该行业具有代表性的公司之一的是万科企业股份有限公司（以下简称万科公司）。因此，本文以万科公司2014年-2018年这五年期间的财务报表数据作为基础，把万科公司作为本文的研究对象进行案例分析。运用水平分析法、比率分析法和综合分析法三种方法，分析掌握过去的经营状况和现在的发展状况，并提出该公司偿债水平和营运水平较低等问题。根据万科公司出现的问题给予建议和对策，可以给利益相关者进行投资决策时提供参考，同时也给企业的管理者提供参考和借鉴的依据。 关键词：财务报表；财务分析；指标分析 Analysis of Financial Statements of Listed Companies ——Take Vanke Enterprise Co., Ltd. as an Example Abstract In recent years, the market economy has developed rapidly, and it was the rapid development of enterprises. Where the stakeholders to establish their financial statements which are of great importance to the base of the officers and the accounting information. Hence, it is necessary to analyze the financial statements of the orders of men, to understand their financial situation and the results of the operating. Based on the analysis of financial statements is true and objective collection of relevant information, and other relevant information. Use appropriate analytical methods to analyze changes in the company ’s relevant indicators and capabilities of the enterprise, to understand the past operating status and current development status, as well as to grasp financial status and operating results, and to predict market development trends. When making decisions, provide stakeholders with reliable and useful financial information, and as a reference for corporate management activities. The popularity of the Chinese real estate industry lies in the current society. In this article, select a real estate company for research and analysis. One of the leading companies in this industry is Vanke Enterprise Co., Ltd. (hereinafter referred to as Vanke Company). Therefore, this article uses Vankes financial