上市公司财务报告分析与评价—以中国平安保险公司为例 财务会计管理专业VIP专享VIP免费

上市公司财务报告分析与评价——以中国平安保险公司为例目录摘要··············································································ⅠAbstract···············································································Ⅱ一、绪论···············································································1（一）研究目的与意义····················1（二）国内外研究现状·····························································1二、财务报告分析基本理论阐述···············································2（一）财务报告分析基本理论·················2（二)财务报告分析基本方法·················3（三）财务报告分析对上市公司的作用·············3三、中国平安保险股份有限公司财务报告基本状况分析·········4（一）行业背景及公司简介··················4（二)中国平安财务报告分析的具体应用············5（三）中国平安财务报告分析·················8四、上市公司财务报告分析中存在的问题·····························9（一）上市公司财务报表具有自身局限性············9（二）上市公司财务报告分析体系尚不健全···········9（三）单一财务分析指标不能反映财务整体状况·········10（四）上市公司财务报告的真实性影响财务分析质量·······10（五）上市公司财务报告存在滞后性···········································10（六）上市公司存在外审运行机制有待进一步完善·························10（七）上市公司财务报告分析人员业务水平有待提高······················11五、上市公司财务报告存在问题的改进对策··························11（一）结合非财务指标进行综合分析，突破财务报告自身局限···11（二）进一步健全和完善财务报告分析体系···········11（三）针对分析目的利用多分析指标进行财务综合分析······12（四）遵循会计准则如实列报会计信息，确保信息准确性真实性··13（五）充分运用趋势分析，进行财务预测分析··········13（六）强化对外审运行机构的行业监管·············13（七）加强财务分析人员业务培训和提升业务水平········14参考文献·························15致谢····························16I摘要企业的财务报告的呈现可以从中看出企业的经营状况，可以从中得出所针对企业的现金流量状况、资金运用水平和具体情况等，是企业决策的重要依据，是对企业未来发展的现实能力的呈现和发展潜力的描述。便于企业经营者进行投资融资决策，便于财务报告使用者进行财务报告分析，避免投资风险。本文选取了中国平安保险公司2017年至2019年的财务报告进行对比分析，并对发现的问题提出改进对策，分别来对上市公司财务报告进行分析与评价。关键词：财务报告；中国平安；综合分析；改进对策IIIIAbstractFinancialreportcancomprehensivelyreflectthebusinessandbusinessactivitiesoftheenterprise,andisanimportantdocumenttoreflectthefinancialposition,operatingresultsandcashflowofthelistedcompany.Itisanimportantdatasourcefortheenterprise.Financialreportanalysisenablesu...