上市公司财务报表分析(以某钢铁股份有限公司为例)

上市公司财务报表分析(以某钢铁股份有限公司为例)(13500字)
摘  要：财务报表虽然为信息使用者提供了企业财务状况，经营成果方面的资料，但是显然不能提供准确的信息。只有通过财务报表分析，才能使信息使用者，决策者得到准确的企业财务状况和经营成果的信息，进而指导决策。本文以上市公司为例，探索如何进行财务报表分析。本文首先简单的分析了本文进行研究的背景.意义，国内外研究状况。在第二部分首先对财务报表分析的理论和框架进行阐述，包括财务报表分析的基本概念，种类和作用，意义以及财务报表分析的方法为下文的研究奠定基础。接下来，文章以南京钢铁股份有限公司的财务报表为例，详细分析了利用比率分析法对各种财务报表进行分析，以及如何把三种基本报表结合起来进行分析，并利用著名的杜邦财务分析体系对报表进行了分析，最后根据分析得出了自己的结论。
关键词：财务分析； 利润表；  现金流量表

The Financial Statement Analysis of the Limited Companies ——Take the case of Nanjing steel Co., LTD.
Abstract:Although financial statements provide materals of financial position and managi6ng achievements in enterprises.but apparently,it can not provide the accurate information. Only through financial statement analysis, can cause the information users, policymakers get the exact an enterprise's financial position and operating results, information and thus guide decision-making. This paper takes listed company as an example, this paper explores how to carry out financial statement analysis. This paper first simply analyzes the research background in this paper, research status. Meaning. In the second part of first in financial statement analysis theory and the frame is expounded, including financial statement analysis of the basic concepts, types and function, the significance and financial statement analysis method. Lays the foundation for below. Next, taking nanjing steel Co., LTD. For example, the financial statements are analyzed in detail how to use various financial statements for ratio analysis are analyzed, and how to combine the three basic statements are analyzed, and using the famous for reports the do pont financial analysis system was analyzed, and finally obtained according to the analysis of his own conclusions.
Keywords: Financial Analysis Balance Sheet; Income Statement; Cash Flow Statement