上市公司财务报表分析-以某股份有限公司为例

上市公司财务报表分析-以某股份有限公司为例(24000字)
摘  要：随着我国市场经济体制的深化以及资本市场的快速发展，企业外部环境发生了巨大变化。财务报表分析不仅是企业内部的一项基础工作，而且对财政、税务、银行、审计及企业主管部门和广大投资者全面了解企业生产经营情况，正确评价企业绩效，从外部推动企业挖潜增效和改善管理起着不可替代的作用。但是单纯从财务报表的简单数字和文字上得不出实质性的成果，而要利用一定的分析方法和分析技巧，同时结合实际情况，正确认识财务报表本身的局限性和非正常影响因素，对资产负债表、利润表和现金流量表进行全面综合分析，以便做出科学决策，这个系统的动态过程就是财务报表分析。本文以上市公司贵研铂业为例，探索如何进行财务报表分析，并对财务报表分析的局限性和影响因素提出自己的观点。最后对于如何改善提出了一定的建议。
关键词：财务报表；财务报表分析；企业战略；有色金属

Financial Statements Analysis of Listed Company —— take the case of SINO-PLATINUM METALS CO., LTD
With the advancement of Chinese Economic Market system and the development of the capital market，the enterprise’s external environment has changed dramatically. The financial statement now is not only an internal work, but also one of an essential tools for outside of company parties, like Finance bureau，Tax bureau，banks，auditors, and Supervisors mother Company，and investor，shareholders. By analyze financial statement，these Parties could have a clear Picture of the operations situation and could evaluate the enterprise operation correctly. However, we can not get useful information unless adopt some analysis methods and techniques to analyze balance sheet，income statements and cash flow statements comprehensively, at the same time realize the limitation of financial statements themselves and consider the reality of enterprise. This paper puts SINO-PLATNUM METALS CO., LTD as an example, and explores how to analyze financial statements, and puts forward the limits and the affecting factors of financial statements analysis, at last provide results and suggestions.
Key Words: Financial statements; Financial Analyze; corporate strategy; non-ferrous metal