目录
上市公司财务状况评价及分析理论框架·············································2
（一）上市公司财务状况评价及分析的重要性···········································2
（二）上市公司财务状况评价及分析的目的··············································2
（三）上市公司财务状况基本评价及分析步骤···········································2
1、明确财务评价分析的目的·····························································2
2、确定财务评价分析的范围·····························································2
3、收集整理财务评价分析信息··························································2
4、进行单项财务评价分析和综合财务评价分析·····································3
5、得出评价分析结论·····································································3
（四）上市公司财务状况评价及分析的基本方法········································3
1、比较分析法··············································································3
2、结构分析法··············································································3
3、趋势分析法··············································································3
4、因素分析法··············································································3
5、比率分析法··············································································3
二、上市公司财务信息分析···································································3
（一）资本结构分析············································································4
1、流动资产分析············································································5
2、非流动资产分析·········································································5
3、流动负债分析············································································5
4、所有者权益分析·········································································5
（二）偿债能力分析············································································5
1、流动比率··················································································6
2、速动比率··················································································6
3、资产负债率···············································································6
4、股权比率··················································································7
（三）盈利能力分析············································································7
1、总资产报酬率············································································7
2、净资产报酬率············································································7
（四）现金流量分析············································································7
1、经营活动··················································································8
2、投资活动··················································································8
3、筹资活动··················································································8
三、上市公司财务分析的综合评估··························································8
（一）上市公司财务分析的好处·····························································8
（二）上市公司财务分析的问题·····························································9
四、总结···························································································9
一、上市公司财务状况评价及分析理论框架
（一）上市公司财务状况评价及分析的重要性
根据《中华人民共和国公司法》第四章第五节的定义，上市公司是指其股票在证券交易所上市交易的股份有限公司。作为典型的公众公司，上市公司存在着极其庞大和复杂的利益相关者。无论是股票持有者还是潜在的投资者，以及相关债权人、内部管理者等，都需要从各个角度对上市公司的财务状况和经营成果进行综合考量，也就是进行财务状况评价及分析，以作为投资或经营管理决策的依据。
