企业财务报表分析存在的问题及对策——以昆药集团股份有限公司为例

XCLW51855  企业财务报表分析存在的问题及对策——以昆药集团股份有限公司为例  (字数：9358)

中文摘要

随着经济和社会的快速发展,财务报表在企业市场活动中的作用日益凸显，不仅可以为企业决策层提供合依据，同时也能够较为客观真实的反映企业现有的财务状况，有效的进行财务风险预控。财务报表的分析也被更多不同的财务报表信息使用者所关注和研究，在现代经济社会中发挥着越来越重要的重要。对于企业来讲，若想做好内部管理，则必须要抓好财务报表分析工作，其是企业有效实现企业内部规范管理的重要前提。在企业的内部管理中，财务报表分析所具有的作用是极其关键的。企业能够以所分析的结果为基础而更科学地了解到本企业的经营情况，有力地促进了企业自身的稳定发展。企业的经营者、债权人、投资者、以及其他利益方通过财务报表可以更为合理地掌握与评判企业的发展状况以及所存在的一些问题，有利于其更好地为之后的决策提供有效的信息。

本文结合财务报表分析理论和方法,对昆药集团财务报表进行分析和研究,在此基础上对公司从财务报表上所反映出的真实盈利状况进行分析，并进一步就存在的问题提出相应对策及措施。

关键词：财务报表；分析方法；存在问题；解决对策

Abstract

With the rapid development of economy and society, the role of financial statements in the market activities of enterprises is increasingly prominent. It can not only provide a basis for the decision-making level of enterprises, but also objectively and truly reflect the existing financial situation of enterprises, and effectively pre control financial risks. The analysis of financial statements is also concerned and studied by more and more different users of financial statement information, which plays an increasingly important role in modern economic society. For enterprises, if they want to do a good job in internal management, they must do a good job in the analysis of financial statements, which is an important premise for enterprises to effectively realize the internal standardized management. In the internal management of enterprises, the role of financial statement analysis is extremely critical. Based on the results of the analysis, the enterprise can understand the business situation of the enterprise more scientifically and effectively promote the stable development of the enterprise itself. Business operators, creditors, investors and other interested parties can more reasonably grasp and judge the development status of the enterprise and some existing problems through the financial statements, which is conducive to providing more effective information for subsequent decision-making.

Based on the theory and method of financial statement analysis, this paper analyzes and studies the financial statements of Kunming Pharmaceutical Group, analyzes the real profit situation reflected in the financial statements of the company, and further puts forward the corresponding countermeasures and measures for the existing problems.

Key words: financial statements; analysis methods; existing problems; Solutions

目录

中文摘要I

AbstractII

第1章 财务报表分析基础和常用分析方法1

1.1 财务报表分析的概述1

1.2 财务报表分析的常用方法1

第2章 昆药集团资产负债表分析2

2.1 昆药集团公司简介2

2.2 昆药集团财务报表分析3

第3章 昆药集团财务指标分析8

3.1盈利能力分析8

3.2 偿债能力分析8

3.3营运能力分析9

第4章 财务报表分析存在的问题及对策10

4.1财务报表本身存在的问题10

4.2 财务报表分析存在的问题的对策11

结论12

参考文献13