能源有限公司财务报表分析教材

UDC：005 学校代码：10005

中文图书分类号：F230 学号：S201211122

密级：公开

北京工业大学硕士专业学位论文

（全日制）

独创性声明

本人声明所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特不加以标注和致谢的地点外，论文中不包含其他人差不多发表或撰写过的研究成果，也不包含为获得北京工业大学或其它教育机构的学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的讲明并表示了谢意。

签名：

日期：年

月日

关于论文使用授权的讲明

本人完全了解北京工业大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，同意论文被查阅和借阅；学校能够公布论文的全部或部分内容，能够采纳影印、缩印或其他复制手段保存论文。

（保密的论文在解密后应遵守此规定）

签名：日期：年月日

导师签名：日期：年月日

摘要

随着我国经济的不断进展和世界经济全球化进程的不断加快，会计已然成为了一门世界公认的商业语言。随着商业社会的不断进步，会计的功能也越来越强大。而财务报表作为会计实现功能的载体也发挥着越来越重要的作用，它能够详细而系统地记录企业发生经济活动的整个过程。通过财务报表能够专门容易的了解的一个公司的经营情况，投资人能够专门容易的推断这家公司是否能够盈利。甚至世界投资大师巴菲特都对财务报表的重要作用给予了确信，他在对一家公司进行投资之前最要紧的评估方式确实是通过财务报表。不仅投资者会关注财务报表，甚至债权人和与企业相关的其它团体都会对财务报表进行关注。他们在进行决策时会先分析这家企业的经营情况，其重要分析素材确实是通过财务报表。因此，仅仅分析财务报表的这些数字并不能得到有实际意义的结果，对财务报表的分析需采纳适当的方法。通过对财务报表进行适当分析，同时结合实际去除一些其它不相关因素并对报表中的利润表、负债表等进行全面分析的过程确实是财务报表分析。

目前，我国对财务报表进行分析的方法要紧包括比率分析法、比较分析法和趋势分析法等。本文要紧利用比率分析法对报表进行分析，同时结合其他几种方法对中国神华能有有限公司的财务状况进行分析，并对公司的运营成果进行评估。然而，财务报表

由于自身具有局限性同时对财务报表的分析具有单一性，使得整个财务分析也具有一定的局限性，需进一步的修改和完善。

关键词：上市公司；财务报表；财务分析

Abstract

As China's economy continues to develop and continue to accelerate the process of globalization of the world economy, accounting has become a world recognized the language of business. With the progress of the business community, the accounting features are also more powerful. The financial statements as an accounting achieve functional carrier also plays an increasingly important role, it can be detailed and systematic record of the whole process of an enterprise economic activity. The financial statements can easily understand a company's business situation; investors can easily determine whether the company can be profitable. World Investment guru Warren Buffett even more important role in the financial statements for the affirmative, before he invested in a company to assess the most important way is through financial statements. Investors are concerned not only financial statements, even creditors and other business-related groups are concerned about the financial statements. When making decisions they would first analyze the operation of this enterprise, it is important to analyze the material through the financial statements.

Of course, these figures only analyze financial statements and cannot get meaningful results; the analysis of financial statements requires the use of appropriate methods. Through proper analysis of financial statements, combined with a comprehensive analysis of the actual process of removing a number of other factors not related to the income statement and statements, balance sheets and other financial statements is analyzed.

Currently, the method for the analysis of financial statements includes a ratio analysis, comparative analysis and trend analysis method. In this paper, the use of ratio analysis method to analyze the report, combined with other methods of China Shenhua Energy Company Limited has analyzed the financial position, results of operations and the company's evaluation. However, the financial statements due to its limitations and the analysis of financial statements with unity, so that the entire financial analysis also has some limitations, need further modification and improvement.

Keywords:Listed companies; Financial statements; Financial analysis