宏洋有限公司财务报表分析摘要：财务报表分析，又称财务分析，是通过收集、整理企业财务会计报告中的有关数据，并结合其他有关补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作。财务报表分析的对象是企业的各项基本活动。财务报表分析就是从报表中获取符合报表使用人分析目的的信息，认识企业活动的特点，评价其业绩，发现其问题。关键词：财务表分析；财务状况；分析；经验成果Abstract：Financialstatementanalysis,alsoknownasfinancialanalysis,collect,collaterelevantdataincorporatefinancialaccountingreports,andinconjunctionwithotherrelevantadditionalinformation,comprehensivecomparisonandevaluationofthefinancialposition,operatingresultsandcashflowsforthefinancialusersofaccountingreportsformanagementdecision-makingandcontrolbasedonamanagementwork.Theobjectoftheanalysisofthefinancialstatementsofthebasicactivitiesoftheenterprise.Financialstatementanalysisisinlinewithstatementsusingtheanalysisofthepurposeoftheinformationobtainedfromthereport,understandingthecharacteristicsofenterpriseactivities,toevaluatetheperformancefounditsproblems.Keywords:Analysisoffinancialstatements;Financialposition;Analysis;Resultsandexperiences目录1.引言........................................................................21.1研究的背景和意义......................................................21.1.1研究背景和公司概况..............................................21.1.2研究的意义......................................................31.2财务报表国内外研究情况................................................41.2.1国外研究情况....................................................41.2.1国内研究情况....................................................52.财务报表分析的基本理论......................................................72.1财务报表分析的含义....................................................72.2财务报表分析的原则....................................................82.3财务报表分析得方法....................................................82.3.1比较分析法......................................................82.3.2因素分析法......................................................93.财务报表分析的局限性.......................................................103.1财务报表的局限性.....................................................103.1.1会计处理方法及分析方法对报表可比性的影响。.....................113.1.2通货膨胀的影响.................................................113.1.3信息的时效性问题。.............................................123.1.4报表数据信息量的限制。.........................................123.1.5报表数据的可靠性问题。.........................................124.完善财务报表分析的对策.....................................................124.1完善财务报表的数据来源...............................................124.2建立科学的财务报表分析方法体系.......................................134.3提高财务报表分析人员的综合能力和素质.................................144.4加强对行业背景信息的了解.............................................144.5加强企业经营策略分析.................................................14总结.........................................................................15参考文献...................................................................15致谢.........................................................................161.引言1....
