摘要正确组织和有效开展经济分析，对于企业正确制定经营方针，选择最佳方案，编制经营计划，合理评价企业经济活动，以及不断提高经济效益具有重要意义。经济分析具有判断性、情报性、预防性和建设性。企业是社会经济的细胞，股份制企业是社会经济细胞中较活跃的群体。本文依据全面分析与重点分析相结合，经济分析与技术分析相结合，定性分析与定量分析相结合，利用核算数据与搞好调查研究相结合原则，对黑龙江省哈飞汽车股份有限公司自2007年至2009年的财务状况从资本结构分析、偿债能力分析、营运能力分析、盈利能力分析、综合分析以及趋势分析等方面进行由外到内地剖析和评价，对2009年经营中存在的问题进行分析，最后提出建议。关键词：财务报表分析；盈利能力；偿债能力AbstractItisveryimportanttoorganizeanddoeconomicanalysisefficientlyforanenterprise.Theanalysisplayskeypointinmakingbusinessplan，evaluatingtheeconomicactivitiesreasonably，andimprovingeconomicbenefits.Economicanalysishasthefeaturesofjudging，information，predictingandconstructing.Theenterprisesarethecellofsocialleconomy.Thecorporations，whichareonthestockmarket，arethemostactivecolonyinthem.Inthisreport，bycombinationofwholeanalysisandemphasisanalysis，economicanalysisandtechnicalanalysis，featureanalysisandvalueanalysis，andbasedontherulesofcombinationcalculateddataandresearch，theauthortriestodoananalysisandevaluationtoHafeiAutomobileWorksCarcompany,thekeyenterpriseofHeilongjiangProvince.Basedontheadjustmentoffinancialstatements，theanalysisofcapitalstructure，theanalysisofassetsoperationefficiency，theanalysisofprofitability，theanalysisofdebtredemptionandthesyntheticanalysisofthecorporationfrom2007to2009.Theauthoralsosubmitssomesuggestionstotheproblemsin2009ofthecompany.KeyWords：FinancialAnalysis;Profitability;Debtredemption目录引言...........................................................................................................................................11财务报表分析的相关理论概述.............................................................................................21.1财务报表分析的作用和目的..........................................................................................21.2财务分析的内容..............................................................................................................21.3财务分析的方法..............................................................................................................32哈飞汽车股份有限公司简介.................................................................................................93哈飞汽车股份有限公司财务报表分析...............................................................................103.1偿债能力的分析............................................................................................................103.1.1短期偿债能力分析..................................................................................................103.1.2长期偿债能力分析..................................................................................................113.2营运能力分析................................................................................................................133.2.1应收帐款周转率分析..............................................................................................143.2.2存货周转率分析......................................................................................................153.2.3其他资产分析.........................
