财务报表分析评价

目     录

一·财务报表分析的概念及目的················································3

二·通过报表分析企业状况···········································6

偿债能力···························································6

1、短期偿债能力······················································7

2、长期偿债能力······················································8

盈利能力·························································9

1、与投资有关的盈利能力············································9

2、与销售有关的盈利能力···········································10

3、与股本有关的盈利能力···········································11

三·财务报表分析的措施和建议·········································11

对财务报表自身的改革·············································11

财务报表分析主体的改善··········································11

分析指标的改进··················································11

分析方法的改进················································12

财务报表披露的改进·············································12

注意对企业所处行业环境及企业竞争优势的分析···························13

摘  要

随着市场经济的发展，上市公司在国名经济的发展中的推动作用越来越明显，因此对上市公司财务状况的分析也变成了必然。面对如此多的上市公司，如何对其财务状况进行合理的分类来判断公司的财务现实状态，进而指导公司的财务行为，制定公司的财务政策是非常有意义的，本文就对A上市公司的资产负债表进行简单的分析与评价，从而介绍了上市公司财务状况的评价体系，并对当前上市公司财务状况分析方法的局限性进行了简单的总结，最后就目前公司的财务状况分析方法提出了一些简单的建议。

关键词：  财务状况  偿债能力  盈利能力  报表分析