上市公司财务报表分析的研究

摘要：财务报告和报表分析是用来反映财务报告指标与信息的重要评价方法。通过运用具体的方法，它可以反映公司在经营过程中的利弊、财务状况和发展规划，为改进企业的金融管理工作和优化公司的发展决策提供有用的会计信息。近几年国内的上市公司随着经济发展迅速成长，同时，其财务状况也成了广大投资者、股民和相关管理部门的关注点。

但是，由于目前经济环境的不断变化，报表的信息、数据和分析也在变化，这使得如今的财务工作更富有挑战性和创新性，同时也会令人感到困惑：信息披露的不规范易导致内幕交易，造成内幕人士的“信息优势”；报表数据的不准确和会计方法的随意变更，会掩盖公司生产中存在的矛盾；而财务分析指标自身的局限性，也会误导管理者的决策和投资者的投资方向，造成资本流失；以及上市公司领导层和相关部门的检查力度不够也会引起贪污腐败现象。因此，我们也应不断学习、改进财务分析的程序和方法。例如，加强报表信息披露的规范化；准确反映会计账薄数据的同时，强调自由现金流量；将绝对指标与相对指标结合，促进分析的实践性和灵活性等。本篇论文主要对于以上的问题进行学习和研究，希望可以为财务工作的发展提供一点参考。42000

毕业论文关键词: 上市公司财务报表分析信息披露会计指标

The research of listed company financial statements analysis

Abstract: Financial reports and statement analysis have become the major evaluation method, which can reflect financial index and information. Through some specific skills, it will represent the advantages and disadvantages in operating activities of companies, financial condition, as well as growing trend in the future, offering the useful economic messages so as to improve the financial management of enterprises and optimize the companies’ developmental decisions. In recent years, the national listed companies have blossomed fast with economic soaring. Besides, their financial position and analysis have turned into the focus of universal investors and relevant official departments.

However, because of the constant change of the current economic environment, as well as statements’ information, data and analysis, accountants are going to face more challenges and innovations, sometimes also make confused: non-standard information disclosure could easily lead to insider treading, cause inside “information superiority” ; inaccurate reporting data and random change in accounting methods could hide sort of contradictions in operating activities; the limitation of analysis indexes themselves would also mislead managers’ planes and investors’ direction, resulting in the wasting of resources; one more, the inattention from leaders in listed companies and political inspectors is likely to cause corruption and pollute ethos. Therefore, we are supposed to study consistently, improving the procedures and solutions of financial analysis. For instance, enhance the standardization of information disclosure; illustrate accounting data correctly and lay emphasis on cash flow; make a combination between absolute index and relative index so as to promote practice and flexibility, and so on. This paper is mainly to study for the above issues, hoping to provide some useful reference for the financial development.

Key Words: Listed company; Financial statement analysis; Information disclosure; Accounting index

中文摘要与关键词·I

Abstract and Key WordsII

绪论·1

一．上市企业财务报告的构成和指标分析·2

（一）简述财务报告的结构2

（二）财务报表分析案例·3

1、比率分析3 上市公司财务报表分析的研究:http://www.751com.cn/kuaiji/lunwen_42420.html