欧菲光财务报表分析

本科论文AbstractWith the development of mobile industry and Internet industry and the coming of 5g era,technology companies have gradually become a "hot topic"in the investment circle.However,due to the market environment,national policies,scientific research ability and other factors,the company's financial situation will be very different.The company's financial situation willnot only affect the company's current income,but also affect the company's long-termdevelopment decision.However,in the listed companies,the better way to reflect thecompany's operating conditions is the company's financial statements.It can more directly,accurately and effectively reflect the actual situation of the company's operation and finance.Through the analysis of the company's report,users of the report can have a deeperunderstanding of the company's development and help them make decisions.With thedevelopment of global capital structure,there are more and more opportunities to apply it tofinancial statement analysis.But because the number of listed companies is more and more,and the quality is different,it makes the analysis of financial statements more complex.In theincreasingly complex economic environment and the increasingly fierce market competition,users of financial statements can not do without the use of financial statements if they want tomake a correct analysis and judgment.In this paper,from the perspective of financial statement analysis,through thecombination of management accounting,financial management and other knowledge,takingthe company as an example,through comparative analysis,combined with statement analysis,ratio analysis and other methods,the financial statements of the company in 2017-2019 arecomprehensively analyzed,and the financial performance of the company in recent threeyears is comprehensively analyzed.Hope to have a certain reference for the users of thereport.Key words:business status;capital structure;statement analysis;ratio analysis