沈阳机床股份有限公司财务报表分析

本科论文AbstractFinancial statement is a comprehensive reflection of the capital operation of an enterprise,which plays a decisive role in economic life.However,generality is a major feature offinancial statement data.Therefore,financial data can be transformed into useful informationfor report users.Correct analysis of financial statement information can help report userscomprehensively understand the past,evaluate the present and predict the future.This paper took Shenyang Machine Tool Co.,Ltd as an example to analyze thecompany's statements.Firstly,this paper introduces the background and significance of theresearch,the development process of the research at home and abroad,the theoreticalknowledge involved and the research contents and methods.Then the basic situation andoperating performance of Shenyang machine tools are introduced.The main items ofShenyang machine tool from balance sheet,income statement and cash flow statement areanalyzed.Then,the financial ratio of the company is analyzed through the four abilities ofdebt paying ability,operating ability,profitability and development ability.Finally,someSuggestions are put forward based on the conclusion of the analysis.As a leading enterprise inthe industry,Shenyang Machine Tool Co.,Ltd analyzed its financial statements and found thedefects in its operation and management,which had certain reference value for enterprises inthe same situation in the same industry.Key words:Financial statements;Financial analysis;Financial indicators