目录关键词：财务报表分析的目的和内容；财务状况分析；盈利能力分析；营运能力分析；偿债能力分析；综合能力分析一、财务分析目的及内容······················1二、分析对象简介·························1三、财务报表总体分析·······················2 （一）资产负债表总体分析····················2 1.资产负债表构造分析···················2 2.资产负债表动态分析···················3 （二）利润表总体分析······················41.利润表构造分析·····················4 2.利润表动态分析·····················5（三）现金流量表总体分析····················51.现金流量表构造分析···················5 2.现金流量表动态分析···················6 四、财务指标分析························7（一）盈利能力分析·······················7 1.营业利润率分析·····················7 2.总资产酬劳率分析····················7（二）营运能力分析·······················8 1.应收账款周转率分析···················92.存货周转率分析·····················9（三）偿债能力分析·······················9 1.短期偿债能力分析···················10 2.长期偿债能力分析···················10（四）发展能力分析······················11 1.销售增长率分析····················11 2.总资产增长率分析···················11五、综合分析··························12参照文献····························13附录······························14云南白药上市企业财务报表分析财务分析是财务管理的重要环节，是终点也是起点。它不仅是企业外部报表使用者必须掌握的技术措施，并...
