目 录摘 要............................................................................................................IAbstract.............................................................................................................II引 言...........................................................................................................11 财务报表分析概述........................................................................................31.1 财务报表分析的意义.........................................................................31.2 财务报表分析的目的.........................................................................31.3 财务报表分析的基本方法.................................................................32 锦州华富文化传播有限公司现状分析........................................................42.1 偿债能力指标计算与分析.................................................................42.2 营运能力指标计算与分析.................................................................72.3 盈利能力指标计算与分析...............................................................102.4 发展能力指标计算与分析...............................................................133 锦州华富文化传播公司财务报表分析揭示的问题..................................143.1 总资产周转率降低,资产投入方向不正确...................................143.2 销售净利率低,成本控制不严.......................................................143.3 总资产报酬率降低,资产利用效果不佳.......................................144 对锦州华富文化传播有限公司财务报表分析揭示的问题的建议..........154.1 处置闲置资金,增大销售收入.......................................................154.2 强化管理创新,努力降本增效.......................................................154.3 费用优化管理,提高净利润...........................................................15结 论.........................................................................................................17参考文献......