(最新)从财务报表分析看企业可持续发展能力

论文

从财务报表分析看企业可持续发展能力

学 院：学生姓名：专业班级：学 号：指导教师：

(最新)从财务报表分析看企业可持续发展能力

目 录

摘要 ....................................................................................................................................................................... I Abstract ............................................................................................................................................................. II

第一章 绪论 ........................................................................................................................................................ 1

第二章 财务报表的概述 .................................................................................................................................... 2

2.1财务报表的概念 ................................................................................................................................... 2

2.2 财务报表分析的意义........................................................................................................................... 2

第三章 从财务报表分析，判断企业可持续发展能力 ..................................................................................... 3

3.1 偿债能力分析 ...................................................................................................................................... 3

3.1.1 短期偿债能力分析 ................................................................................................................... 3

3.1.2 长期偿债能力分析 ................................................................................................................... 4

3.2 盈利能力分析 ...................................................................................................................................... 4

3.2.1 营业利润率............................................................................................................................... 4

3.2.2 成本费用利润率 ....................................................................................................................... 5

3.2.3 总资产报酬率........................................................................................................................... 5

3.3 运营能力分析 ...................................................................................................................................... 5

3.3.1 流动资产周转情况 ................................................................................................................... 5

3.3.2 固定资产周转情况 ................................................................................................................... 6

3.3.3 总资产周转情况 ....................................................................................................................... 6

第四章 关于提高企业可持续发展能力的建议 ................................................................................................. 8

4.1 制定企业财务战略，提高企业可持续发展能力 ............................................................................... 8

4.2 增强企业经营管理水平，提高企业可持续发展能力 ....................................................................... 8

4.3 实施全面预算管理，提高企业可持续发展能力 ............................................................................... 8

4.4 增强企业财务状况调整能力，提高企业可持续发展能力 ............................................................... 9

结论 .................................................................................................................................................................... 10

主要参考文献 .................................................................................................................................................... 11

致谢 .................................................................................................................................................................... 11

(最新)从财务报表分析看企业可持续发展能力

摘要

财务报表是对一个企业过去某一阶段的财务成果及其质量，以及目前的财务状况的反映。财务报表提供了企业四种主要经济活动的信息：目标规划、资金筹集、项目投资和日常经营管理，而对财务报表分析就是为了帮助报表的使用者如何面对庞杂的信息进行筛选和评价，读懂、理解一个企业的财务现状、成果、质量和前景，并利用财务报表的各项数据，帮助做出更好的决策。认真解读与分析财务报表，能帮助我们找出企业在生产经营过程中存在的问题，评判当前企业的财务状况，预测企业可持续发展能力。

关键字：财务报表分析；财务状况；决策；可持续发展

(最新)从财务报表分析看企业可持续发展能力

Abstract

Financial statements are to an enterprise past a certain stage of financial results and quality, and present finances reflected. Financial statements provides enterprise four main economic activity of information: the goal programming, fund raising, project investment and daily management, but to financial statement analysis is to help the final report users how to face of confused information screening and evaluation, read, understand that an enterprise's finan …… 此处隐藏：9294字，全部文档内容请下载后查看。喜欢就下载吧 ……