资产负债表有关问题研究

前言································································2

一、相关概念的界定··················································2

（一）资产负债表····················································2

（二）分析的主体····················································2

（三）对资产负债表的分析············································4

二、对资产负债表分析的作用和意义····································4

三、资产负债表关注要点··············································4

四、资产负债表的实例分析············································6

（一）资产负债表的项目分析··········································6

（二）资产负债表的结构分析·········································14

（三）资产结构分析·················································14

（四）企业偿债能力的分析···········································15

五、资产负债表的局限和分析存在的问题·······························18

结束语·····························································18

参考文献···························································19

致谢·······························································19

前言

会计报表只在以一种简介的形式，对一家企业的财务状况和经营成果及现金流量给予准确、定量的描述和刻画。每一个企业的管理者和投资者等与企业有观点信息使用者，都希望能够解读这些会计报表。当知道了这些会计报表中数字后面所隐含的真正含义时，才能准确分析会计报表，它直接决定了你对企业基本信息的把握和后期的决策方向。

而资产负债表作为会计上相当重要的财务报表，其主要功用为反映企业某一特定日期的财务状况。

关键词：资产 负债 所有者权益