财务指标的分析及其应用研究财务指标的分析及其应用研究----以中国南方航空公司为例摘要随着当前经济环境的复杂性和高度的不确定性，投资者，债权人，经营者为了做出正确的投资决策离不开对企业财务指标的分析。财务指标是企业总结和评价财务状况和经营成果的相对指标。财务实践工作中，通过对企业财务状况和经营成果进行解剖和分析并采用一系列专门的方法对财务数据进行计算就可以对企业的经济效益的优劣做出准确的评价与判断，也可以为企业发现问题，提出解决参考方案提供所需要的财务信息，从而保证强有力的竞争实力，本文以南方航空公司为例，研究该企业的营运能力，盈利能力，偿债能力，发展能力等各项财务指标的变化状况与趋势并与行业同规模企业进行对比，找出存在的问题，并针对性的提出对策建议。[关键词] 财务指标 上市公司 投资决策AbstractWith the complexity and high degree of uncertainty of the current economic environment, investors, creditors and managers cannot make correct investment decisions without analyzing the financial indicators of enterprises. Financial index is a relative index for enterprises to summarize and evaluate financial status and operating results. Financial practice work, through the study of the anatomy of the enterprise financial position and operating results and analysis of financial data and adopt a series of specific techniques calculation can be on the pros and cons of the economic benefits of enterprises make an accurate evaluation and judgement, can also be found that the problem for the enterprise, puts forward the reference solutions provide the required financial information, thus ensuring a strong competitive power, in this paper, southern airlines, for example, the research of the enterprise operation ability, profit ability, debt paying ability, development ability of the financial indicators and trends and compared with industry scale enterprises, find out the existing problems, And put forward countermeasures...
