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
