联美量子股份有限公司财务分析

本科论文关键词：财务报表分析：财务分析方法：综合评价体系AbstractFundamental analysis is an analysis of the past and present operating conditions,financial conditions,and risks of an enterprise.It is an important component of theenterprise's production and management activities,it is very important for themanagers and the stakeholders of the enterprise.It can make the users of accountingreport have a comprehensive understanding of the company's operating and financialstatus.However,no substantial results can be obtained from the simple figures andwords of the financial statements,and the limitations and abnormal influencingfactors of the financial statements themselves should be correctly understood andanalyzed,perform a comprehensive analysis of the balance sheet,cash flow statement,and income statement to avoid making poor decisions.This article will choose Luenmei Quantum Co.,Ltd.to do a morecomprehensive financial analysis,introduce the company's business scope andoperating results,introduce the meaning of financial statements,classification andfinancial analysis methods,this paper introduces the Comprehensive EvaluationSystem,which is composed of voll score method and dupont analysis method.Analyze the company's balance sheet,income statement,and cash flow statement,furthermore,the company's short-term solvency analysis,long-term solvency analysis,operating capacity analysis,profitability analysis and development capacity analysisare carried out,based on the company's accounting statements for the three years from2015 to 2017,the dupont analysis method in the comprehensive evaluation system isused to make a systematic and complete analysis.Thus the company is faced with anumber of issues summarized and put forward the corresponding recommendationsfor improvement.It is hoped that it will be helpful to the management of theenterprise and help the investors and creditors to have a comprehensive understandingof the company,so that they can have an objective basis in making investment