目 录摘要 1ABSTRACT2一、行业背景与企业简介3（一）行业背景3（二）企业简介4二、财务报表指标分析5（一）偿债能力指标分析5（二）营运能力指标分析9 （三）盈利能力指标分析11（四）现金流量指标分析13（五）小结14三、同行业对比与总结15（一）流动性对比分析16（二）盈利进展能力对比分析17（三）小结17结束语18致19参考文献20摘 要财务报表反映了一个企业的经营成果和财务状况，对财务报表进行分析，能为利益相关者特别是投资者提供企业偿债能力、获利能力、营运能力和进展能力等方面的财务信息，使报表使用者据以了解公司过去的经营业绩，衡量公司目前的财务状况，预测公司未来的进展趋势推断并为财务决策、财务计划和财务控制提供依据。本文在企业财务分析理论的基础上，以中百控股集团股份为讨论对象，以中百集团2024～2024 年的资产负债表、利润表、现金流量表的数据以与其他相关资料为基础，揭示各相关指标背后所包含的信息，对其偿债能力、资产管理能力、盈利能力和进展能力做出科学、准确的评价与推断，同时本文选择了同行业企业武商集团作为参照，对比分析中百集团财务报表中反映出的优劣势，并得出相关讨论结论。关键词：中百集团；财务报表；财务分析ABSTRACTFinancial statements always reflect a company's operating results and financial conditions. Financial statement analysis provides the stakeholders with corporate solvency, profitability, operating capability, development capability and other financial information to enable information users to know the corporate information of past performance of operating, the current performance and finance situation and the future of the company, with which the users can make financial decision, financial plans and financial control. This paper chooses Zhongbai as a study case, collects its balance sheets, income statements and cash flow statements during the period from 2024 to 2024 and other data, to expound its solvency capacity, assets management capacity, profitability and development capacity in a scientific framework. Simultaneously, this paper compares Zhongbai with Wu...
