本科论文摘 要现如今,对于企业来讲,在市场经济日趋发展的大背景下,为了在市场中占有一席之地,企业之间的竞争日益激烈。电力企业在越来越严峻的生存和发展环境下面临越来越巨大的挑战。在这种环境下,电力企业如果想实现良好可持续发展,就必然要关注自己本身的能力问题,不断增强公司的能力,掌握发展的本领。因此,运用财务分析,高效地使用财务数据做出正确运营策略就显得十分重要。财务分析是一种可以了解公司的能力并且可以相继制定公司能力提升策略的有效工具。为此,本文主要运用财务分析方法对广西桂冠电力股份有限公司 2016-2019 年近四年年报里的资产负债表、利润表、现金流量表进行分析评价,在分析评价的基础上,再转向公司当下发展状况,指出公司存在的问题,提出应对公司发展、提升公司能力的策略建议,以促进广西桂冠电力股份有限公司未来更好的发展。关键词:财务分析,桂冠电力,公司能力,财务状况本科论文AbstractNowadays, for enterprises, in the context of the increasingly developed market economy, in order to occupy a place in the market, competition between enterprises is becoming increasingly fierce. In the increasingly severe environment of survival and development, electric power companies are faced with increasingly large challenges. In this environment, if electric power companies want to achieve good and sustainable development, they must pay attention to their own capabilities, and constantly enhance the company's ability to master the development skills. Therefore, it is very important to use financial analysis to efficiently use financial data to make correct operating strategies. Financial analysis is an effective tool that can understand the capabilities of the company and can successively formulate strategies for improving the company's capabilities. To this end, this article mainly uses financial analysis methods to analyze and evaluate the balance sheet, profit statement, and cash flow statement in Guangxi Guiguan Electric Power Co., Ltd.'s...