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1、摘要經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展，報(bào)表使用者對(duì)企業(yè)財(cái)務(wù)信息的要求也越來(lái)越高，2006年以來(lái)，我國(guó)的會(huì)計(jì)準(zhǔn)則一步步走向了與國(guó)際會(huì)計(jì)準(zhǔn)側(cè)趨同的道路。同樣，會(huì)計(jì)準(zhǔn)則下的財(cái)務(wù)報(bào)表分析的主體與客體也不得不與國(guó)際會(huì)計(jì)準(zhǔn)側(cè)所趨同。財(cái)務(wù)報(bào)表分析對(duì)于了解企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)業(yè)績(jī)和現(xiàn)金流量，評(píng)價(jià)企業(yè)的償債能力、盈利能力和營(yíng)運(yùn)能力，幫助制定經(jīng)濟(jì)決策有著至關(guān)重要的作用。投資者可以通過(guò)對(duì)上市公司的財(cái)務(wù)報(bào)表的分析，選擇對(duì)自己有用的信息，理性的選擇投資公司，做出正確的決策，從而可以達(dá)到自己獲得盈利的目的。關(guān)鍵字：上市公司，財(cái)務(wù)報(bào)表分析23AbstractThemoretheecon
2、omydevelops,themoreimportantaccountingis.WiththecontinuousdevelopmentofChina'seconomy,thedemandofusersoffinancialstatementsofenterprisesisalsoincreasing,since2006,China'saccountingstandardsstepbysteptowardtheconvergenceofinternationalaccountingstandardsandtheroad.Similarly,thesubjectando
3、bjectoffinancialstatementanalysisunderaccountingstandardshavetobeconvergentwiththeinternationalaccountingstandards.Theanalysisoffinancialstatementsisveryimportanttounderstandthefinancialsituation,operatingperformanceandcashflowoftheenterprise,andtoevaluatethesolvency,profitabilityandoper
4、atingcapacityoftheenterprise,andhelptomakeeconomicdecisions.Throughtheanalysisofthefinancialstatementsoflistedcompanies,investorscanchoosetheusefulinformationforthemselves,rationalAlternativeInvestmentFirms,maketherightdecision,soastoachievethepurposeofprofit.Keywords:Listedcompany，F(xiàn)inan
5、cialstatementanalysis23目錄摘要.................................................................................................第1章財(cái)務(wù)報(bào)表分析的理論分析........................................................1.1財(cái)務(wù)報(bào)表分析的有關(guān)理論........................................................1.2財(cái)務(wù)報(bào)表分析的基本程序..........
6、..............................................1.3財(cái)務(wù)報(bào)表分析的基本方法........................................................1.4財(cái)務(wù)報(bào)表分析對(duì)上市的重要........................................................第2章公司概況...............................................................................第3章財(cái)務(wù)比率分析......
7、..........................................3.1償還能力分析...........................................................................3.2營(yíng)運(yùn)能力析..............................................................................3.3獲利能力分析...................................................
