目录中英文摘要及关键词....................................................................................................................................1一、上市公司报表分析相关理论..................................................................................................................2（一）财务分析基本内涵...............................................................................................................................2（二）财务分析的方法...................................................................................................................................2二、格力电器财务比率分析.........................................................................................................................3（一）短期偿债能力分析...............................................................................................................................3（二）长期偿债能力.......................................................................................................................................5（四）营运能力分析.......................................................................................................................................7（四）盈利能力分析.....................................................................................................................................12（五）发展能力分析.....................................................................................................................................16三、案例结论与建议..................................................................................................................................19（一）案例结论.............................................................................................................................................19（二）相关建议.............................................................................................................................................19四、财务报表分析的局限...
