上市公司财务报表分析 —以武汉钢铁股份有限公司为例摘要：财务报表不仅是所有者、债权人及商业合作伙伴等利益相关者猎取财务信息的重要途径，而且本身也包含着与管理相关的内容.为了获得财务报表所提供的有价值的信息，就需要对财务报表本身进行有效的分析,为达到好的效果，我们需要建立一个有效的分析框架作为指导。 本文首先对财务分析的定义进行了阐释,并叙述了进行财务分析的目的与意义。有效的财务分析需要依照一定的分析结构与步骤.依照此思路，针对武钢股份的财务报表，本文构造了一个包含财务报表分析、财务效益分析、资产运营分析、偿债能力分析、财务指标分析、财务综合分析等六个步骤的分析结构.分析结论认为：武钢股份的经营战略与行业环境总体上是一致的，会计信息质量符合相关标准，公司盈利能力较强，但流动性有不足。末尾，本文针对武钢股份存在的相关问题提出了自己的建议.关键词：武钢；财务报表分析；企业管理Analysis of the financial statements of the listing Corporation———Taking Wuhan iron and steel Limited by Share Ltd as an exampleAbstract ： Financial statement is not only an important way to obtain financial information for the owners, creditors and business partners and other stakeholders， but also contains the content of management related。In order to obtain the valuable information provided by the financial statements ， it is necessary to make an effective analysis of the financial statements. In order to achieve good results ， we need to establish an effective analytical framework as a guide 。 This paper firstly explains the definition of financial analysis, and describes the purpose and significance of financial analysis。Effective financial analysis needs to be based on a certain analysis of the structure and procedures 。With this idea in mind, financial report according to the Wuhan Iron and Steel shares。 In this paper, we construct a contains the financial statement analysis ， financial benefit analysis ， assets operation anal...
