财务管理毕业论文 浅谈财务报表的分析—以星光公司为例

浅谈财务报表的分析——以星光公司为例

院系：经济管理学院

专业班：财务管理

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2011年11月

浅谈财务报表的分析

——以星光公司为例

The Analysis of Financial Statement --The Example of Xingguang

摘要

随着经济全球化和资本市场的快速发展，会计作为一门商业语言，正发挥着越来越重要的角色。而近年来，随着我国社会主义市场经济的不断完善与发展，国际经济一体化，国际经济竞争的日趋激烈，财务信息的重要性越来越被人们重视，人们对财务信息的质量要求也越高。财务分析是对普通财务信息进行进一步加工，是在财务报表所揭示信息基础上，生成更多的财务信息，从而产生质量更高的深层次的财务信息，以提高财务信息的质量，提高财务服务质量，为经济管理和决策提供更有用的财务信息。因此，财务分析对企业投资者，债权人，企业管理者以及国家宏观管理部门来说，具有日益重要的作用和意义。由于现代企业的组织形式和经营领域的不断多样化，从而，企业财务活动极为复杂。财务分析主体必须以科学系统的财务分析，为有关分析主体的管理决策与控制提供必要的依据。

本文首先介绍了财务报表分析的一些基本理论知识，包括其起源，特征，方法及程序等，说明了财务分析的重要性。然后又通过比率分析法分析星光公司案例该企业的大体情况。

关键词：财务报表分析财务分析方法财务报表分析的程序比率分析

Abstract

With the rapid development of economic globalization and capital markets, accounting as a business language, are playing an increasingly important role. In recent years, with the continuous improvement and development of China's socialist market economy, international economic integration, international economic competition is increasingly fierce, more and more people pay attention to the importance of financial information, about the quality of financial information requirements are also higher. Financial analysis is to further process the general financial information, is revealed on the basis of information to the financial statements, generate more financial information, which results in higher quality in-depth financial information in order to improve the quality of financial information, improving the quality of financial services, economic management and decision making more useful financial information. Therefore, the financial analysis for business investors, creditors, managers as well as the national macro Management Department, an increasingly important role and significance. Due to continued diversification of the areas of organization and management of modern enterprises, thus, highly complex financial activities. Financial analysis must be based on the scientific system of financial analysis, analysis on management decisions and control to provide the necessary basis for the subject.

This paper first introduced the financial statement analysis of some of the basic theoretical knowledge, including its origin, characteristics, methods and procedures, and shows the importance of financial analysis. Then through the ratio analysis to analyze the xingguang company case this enterprise the general situation.

Key words：analysis of financial statement the methods of financial statement the program of financial statement analysis ratio analysis