摘要随着我国市场经济体制改革的深入，我国企业面临的市场竞争压力越来越大。在企业发展过程中，管理者通过对财务报表的分析，了解企业的经营状况、财务状况和现金流量，为企业管理者进行经营决策提供了重要依据。但现阶段，一些企业在财务报表分析过程中仍存在一定的局限性，有必要加强对财务报表的分析研究。本文从企业财务报表分析的意义出发，列举了普印连锁店财务报表的案例，并对进一步完善财务分析提出了建议。目的是提高财务分析能力，充分发挥财务报表分析的重要作用，提高财务管理水平。关键词：财务报表；分析；财务管理；建议ABSTRACTWiththedeepeningreformofmarketeconomicsysteminourcountry,enterprisesinourcountryarefacingmoreandmoremarketcompetitionpressure.Intheprocessofenterprisedevelopment,managerscanunderstandtheoperationstatus,financialstatusandcashflowofenterprisesbyanalyzingfinancialstatements,thusprovidinganimportantbasisforbusinessmanagerstomakebusinessdecisions.Butatthisstage,someenterprisesstillhavesomelimitationsintheprocessofanalyzingfinancialstatements,soitisnecessarytostrengthentheanalysisandresearchoffinancialstatements.Startingfromthesignificanceofenterprisefinancialstatementanalysis,thispaperenumeratesthecasesoffinancialstatementsofPuyinChainStore,andputsforwardsomesuggestionsforfurtherimprovingfinancialanalysis.Thepurposeistoimprovetheabilityofenterprisefinancialanalysis,givefullplaytotheimportantroleoffinancialstatementanalysisandimprovethelevelofenterprisefinancialmanagement.KEYWORDS：Financialstatements;Analysis;Financialmanagement;Suggestions目录摘要........................................................................1ABSTRACT....................................................................1引言........................................................................1一、财务报表的概述..........................................................1(一)财务报表的概念..........................................................1(二)财务报表的分析方法......................................................21.偿债能力..........................................................22.营运能力..........................................................23.盈利能力..........................................................24.增长能力..........................................................2二、普印公司的简介..........................................................3三、普印公司的财务数据分析.................................................3(一)资产负债表分析..........................................................3(二)利润表分析.............................................................5(三)现金流量表分析..........................................................5四、普印公司财务数据存在的问题以及解决对策..................................6(一)普印公司财务数据存在的问题..............................................61.投资多，但利润不是很高.............................................6(二)普印公司财务问题的解决对策..............................................61.母公司负责招投资者、负债的代表人；子公司获取资源以创造利润，两者分工明确，共同合作.....................................................62.计划好投资的资金和预期收回的资金，对每笔营业外收支及时记账.........73.调查好市场需求，计划应购进的货，提高销售能力.......................7总结........................................................................7谢辞........................................................................8参考文献10引言...
