本科论文摘 要财务报表作为一个反映财务数据的信息载体，可以将一段时间内企业的经营活动和财务成果以及运营情况等方面有效展现，公司在经营管理过程中出现的许多问题会在财务报表中暴露出来，财务报表使用者可以在财务数据的基础上，计算财务比率，分析问题并提出相应的解决对策，以提升其经营优势和行业地位。本文将以 2016 至2019 年财务报告为分析对象，针对“五洲交通”近 4 年的资产负债表、利润表和现金流量表等资料，从偿债能力、盈利能力、营运能力和发展能力四个财务指标角度进行综合分析，揭示该公司能力方面的不足并提出提升策略。关键词：五洲交通，财务分析，财务报表 本科论文AbstractFinancial statements as a reflection of financial data information carrier, can be a period of time the business activities of enterprises and financial results and operation effectively, the company in many of the problems appeared in the process of operation and management will be exposed in the financial statements, users of financial statements can be on the basis of the financial data, calculate financial ratios, analyzing problems and put forward corresponding countermeasures, in order to enhance its advantages and industry status. This article will be from 2016 to 2019 financial report as the analysis object, in view of the "five continents traffic" nearly 4 years of balance sheet, income statement and statement of cash flows in financial statement analysis, and from the debt paying ability, profit ability, operation ability and development ability of four financial indicators point of comprehensive analysis, reveals the lack of ability and promotion strategy is put forward.Key words : Wuzhou transportation, Financial analysis, Financial statements本科论文目 录前 言..................................................................11 财务分析概述.........................................................21.1 财务分析的概念...........................
