西安xx学院本科毕业论文(设计)题目:关于西安饮食股份有限公司财务报表分析学生姓名:xxx指导教师:xxx所在分院:会计学院专业:财务管理班级:0804西安欧亚学院本科论文(设计)二O一二年五月西安欧亚学院本科论文(设计)摘要在社会不断进步和经济全球化发展的情况下,企业外部与企业有着各种利益关系的组织和个人日益多元化,他们在不同程度上关心企业的财务状况和经营成果。然而企业的财务状况和经营成果通常都由财务报表分析来反应,因而财务报表分析在企业的发展中起到了越来越大的作用。在本文中,对西安饮食股份有限公司2008年到2010年财务报表进行分析,因为做好财务报表分析,可以正确评价西安饮食的财务状况、经营成本和现金流量情况,揭示西安饮食未来的报酬和风险,可以检查西安饮食预算完成情况,考核经营管理人员的业绩,为建立健全合理的激励机制提供帮助。不同报表使用者对报表分析不同,企业部门、母公司和财政部门重点分析检查企业有关资产的配置、有关财政政策、财政纪律和财经制度的遵守情况以及资本保全和增值情况;投资者重点分析检查企业盈利能力、营业能力和资金使用的效益,了解投资报酬和投资风险;债权人重点分析企业偿债能力,评价企业财务安全(风险)程度。关键词:财务报表;财务分析;财务指标;西安饮食Abstract西安欧亚学院本科论文(设计)Inthesocialprogressandeconomicglobalization,theenterpriseexternalandenterprisehasthevariousintereststhediversificationoftheorganizationsandindividuals,theycareaboutenterpriseindifferentdegreeofthefinancialpositionandoperatingresults.Howeverenterprise'sfinancialpositionandoperatingresultsareusuallybyfinancialstatementanalysistoreaction,andfinancialstatementanalysisinthedevelopmentofenterpriseshavethemoreandmoremajorrole.Atthesametimefinancialstatementanalysisalsohelpenterprisepriceevaluation,enterprisecreditrating,enterprisemergerandreorganizationandenterprisetransnationalinvestmentandmorefinancialactivitiesonthecompany.Butinviewoffinancialstatementswhichisitslimitationsandanalysismethodandtheanalysisoftheonenessofindex,financialstatementanalysisneedsfurtherimprovementanddevelopment,andfinancialstatementanalysistoseethroughtheproblemthroughdigitallookessence,content,financialstatementanalysisofenterprisecombiningonlyfromcorporategovernance,industrybackground,developmentstrategy,management,marketing,riskcontrol,andsoafullrangeofcomprehensiveevaluation,caneventuallyconcludedthatobjectiveandstandardanalysisconclusion.Thepaperfirstexpoundsthebackgroundofthefinancialstatementanalysis,andputforwardthefinancialstatementanalysisofpurposeandmeaning,andthenintroducesthefinancialstatementsofsomerelatedtheories,includingfinancialstatementsofvariousindexes,andanalyzessomecommonmethodsofstatements,andthenusetheanalysismethodinxianfoodCo.,LTDfinancialstatementsasacase,the-2010yearsforeignpublishedfinancialdataandotherrelatedcontent,aroundthecompany'sfinancialratioandthreezhangstatementsonanalysis,theresultscanbefromdifferentanglestotheusersoffinancialstatementsprovidereferenceandSuggestions.Keyword:financialstatements;financialanalysis;financialindex;Xi’andiet西安欧亚学院本科论文(设计)目录1绪论...............................................................11.1研究背景......................................................11.2研究目的和研究意义............................................11.3国内外研究现状................................................21.4研究方法、手段及思路..........................................22财务报表分析的相关理论.............................................42.1财务报表相关理论.....