摘要随着我国经济的快速发展，经济技术得到了飞跃式的发展，在我国当前的社会主义市场经济环境中，财务分析已经成为企业进行财务管理的一种至关重要的手段，成为企业了解过去经营状况、预测未来发展的一种常用方法。当前，企业要实现生产经营的持续、快速、健康发展，必须强化企业的可持续发展能力，企业可以通过财务分析来为企业的可持续发展保驾护航，企业可持续发展能力在财务上表现为企业的偿债能力、营运能力以及盈利能力等等，本文主要研究基于企业可持续发展能力的财务分析，希望对企业的财务管理有一定的启示与借鉴作用。论文在写作过程中主要论述三部分内容：一、基于企业可持续发展能力的主要财务指标分析；二、企业可持续发展过程中财务分析存在的主要问题；三、提高企业可持续发展能力的财务分析的对策与建议。通过探讨财务分析存在的主要问题，提出相应的完善对策，从而提高企业的可持续发展能力。关键词：财务分析财务指标可持续发展存在问题对策与建议AbstractWithChina'srapideconomicdevelopment,economictechnologyhasbeenrapiddevelopment,inChina'scurrentsocialistmarketeconomy,thefinancialanalysishasbecomeavitalenterprisefinancialmanagementmeans,tobecometheenterprisetounderstandthepastoperationstatus,forecastthefuturedevelopmentofacommonmethod.Atpresent,theenterprisetoachievesustained,rapid,healthydevelopmentofproduction,wemuststrengthenthecapacityofsustainabledevelopmentofenterprises,enterprisesthroughfinancialanalysisforsustainabledevelopmentescortstheEmperorconvoyenterprise,theenterprisesustainabledevelopmentabilityfortheenterprisedebtpayingability,operatingabilityandprofitabilityandsooninthefinancialanalysis,thisthesisfocusesontheenterprisetheabilityofsustainabledevelopmentoffinance,financialmanagementoftheenterprisethathascertainenlightenmentandreferencefunction.Inthewritingprocess,mainlydiscussesthreeparts:Analysisonthemainfinancialindicatorsofthesustainabledevelopmentofenterprises,basedonthemainproblemsexistinginthefinancialanalysis;two,theprocessofthesustainabledevelopmentofenterprises;three,improvetheanalysisofthecapacityofsustainabledevelopmentofenterprisesfinancialcountermeasuresandsuggestionsonthe.Throughthediscussionontheproblemsoffinancialanalysis,somecountermeasureswereputforward,soastoimprovethesustainabledevelopmentabilityofenterprises.Keywords:financialanalysisfinancialindexsustainabledevelopmentproblemscountermeasuresandsuggestions目录摘要..............................................................iAbstract...........................................................ii1绪论..............................................................11.1研究目的及意义..............................................11.2研究现状....................................................11.3主要研究内容................................................22财务分析概述......................................................32.1财务分析的含义..............................................32.2财务分析的意义..............................................33基于企业可持续发展能力的主要财务指标分析..........................43.1偿债能力分析................................................43.1.1短期偿债能力分析.......................................43.1.2长期偿债能力分析.......................................53.2盈利能力分析................................................53.2.1销售毛利率与销售利润率分析.............................63.2.2总资产报酬率与成本费用利润率分析.......................63.3盈利质量分析................................................63...
