上市公司财务报表分析研究–以B公司为例

目录1.绪论.1.1研究背景...。。。。。。。。。41.2研究意义.....2.财务分析方法概述2.1比率分析法.....62.2比较分析法..62.3因素分析法...63.B公司财务报表分析...73.1偿债能力分析...3.1.1流动比率分析...73.1.2速动比率分析...。。。。。。。。。3.1.3资产负债率分析...83.1.4产权比率分析.......63.2盈利能力能力分析.……93.2.1权益净利率分析.....。93.2.2总资产净利率分析..93.3运营能力分析.....103.3.1存货占比分析..103.3.2应收账款周转率分析...104结论....…114.1B公司财务报表分析存在问题.…114.1.1应收账款给管理不善.……114.1.2资本结构不太合理....114.2优化B公司财务报表对策.....114.2.1优化企业资本结构.…114.2.2加强应收账款管理.……12参考文献…14致谢……….16上市公司财务报表分析研究一以B公司为例摘要：财务报表综合反映了一个公司的经营成果和财务状况，而财务分析则是以企业财务报表为基础，通过多种财务分析方法对公司财务信息进行剖析，此来掌握公司的经营情况。企业财务报表分析具有十分重要的理论与现实意义，科学、合理的企业财务报表分析不仅可以为投资者、监管者以及管理者提供公司偿债能力、获利能力、营运能力和发展能力等财务信息，还能为报表使用者进行相财务决策、财务计划和财务控制等提供依据。本文在财务分析理论的基础上，利用B公司公司信息披露的资产负债表、利润表、现金流量表及其他相关资料，对企业的盈利能力、偿债能力、营运能力等方面进行综合分析，综合运用多种分析方法进行分析。从方法论与技术等层面均为B公司的财务数据深挖，深入分析公司的综合运营能力提供了一定的借鉴意义。关键词：财务报表：盈利能力：偿债能力：营运能力Research on Financial Statement Analysis of Listed Companies--Taking Company B as an ExampleAbstract Financial statements comprehensively reflect the operating results andfinancial status of a company,and financial analysis is based on the financial statements of theenterprise,through a variety of financial analysis methods to analyze the company's financialinformation,so as to grasp the company's business situation.Enterprise financial statementsanalysis has very important theoretical and practical significance,scientific and reasonableenterprise financial statements analysis can not only for investors,regulators and managerswith company solvency,profit ability,operating ability and development ability of financialinformation,also for report users to financial decisions,financial planning and financialcontrol provide the basis.On the basis of financial analysis theory,this paper uses the balancesheet,income statement,cash flow statement and other relevant information disclosed byYunnan Baiyao Company to comprehensively analyze the profitability,solvency,operatingcapacity and other aspects of the enterprise,and comprehensively uses a variety of analysismethods.From the aspects of methodology and technology,it provides some referencesignificance for deeply digging into the financial data of Yunnan Baiyao and deeply analyzingthe company's comprehensive operation ability.Key words:financial statements;profitability;solvency;operating capacity