目录一、财务报表分析..........................................................................................................................2二、美罗药业和哈药集团公司简介...............................................................................................2（一）美罗药业简介..............................................................................................................2（二）哈药集团简介..............................................................................................................2三、美罗药业和哈药集团财务分析...............................................................................................3（一）盈利能力......................................................................................................................3（二）营运能力......................................................................................................................5（三）偿债能力......................................................................................................................7（四）发展能力......................................................................................................................9四、结论和建议............................................................................................................................11（一）结论............................................................................................................................11（二）建议............................................................................................................................11参考文献........................................................................................................................................13美罗药业和哈药集团财务报表比较分析【摘要】财务报表分析是一项重要而细致的工作，目的是通过分析，找出企业在生产经营中存在的问题，以评判当前企业的财务状况，预测未来的发展趋势。本文以美罗药业和哈药集团2009-2011年的财务报表为依据，分别从公司盈利能力、营运能力、偿债能力和发展能力等几个方面对其进行分析，找出这两家公司在经营管理中存在的问题，最后针对公司存在的问题，提出相应的对策。【关键词】财务报表分析美罗药业哈药集团ComparativeAnalysisofFinancialStatementofMerroPharmaceuticalandHarbinPharmaceuticalGroup【Abstract】Financialstatementanalysisisanimportantandmeticulouswork,thepurposeisthroughtheanalysis,findoutenterpriseintheproductionmanagement,theproblemsinthecurrententerprisetojudgethefinancialsituation,andforecastthefuturetrendofdevelopment.Inthispaper,thepharmaceuticalandSaulmedicinegroup2009-2011financialstatementsasthebasis,separatelyfromthecompanyprofitability,operationability,solvencyanddevelopmentabilityandsoonseveralaspectstoanalyzeit,findoutthetwocompaniesoperatingintheproblemsexistinginthemanagementandexistingproblemsinthecompany,andputforwardthecorrespondingcountermeasures.【Keywords】FinancialStatementsAnalysisDalianMerroPharmaceuticalCO.,LTDHarbinPharmaceuticalGroup一、财务报表分析财务报表分析是以企业的财务报表和其他资料为基本依据和起点，采用专门的分析工具和方法，从财务报表中寻找有用的信息，系统有效地分析寻求企业经营和财务状况变化的原因，从而对企业的财务状况、经营成果和现金流量进行综合评价的过程。财务报表分析的概念有狭义和广义之分。狭义是指以企业财务报表为主要依据，对有关项目及质量进行分析，对企业财务状况和经营成果进行评价，反映企业财务状况及发展趋势，为...
