西南财经大学天府学院上市公司财务报表分析——以万科企业股份有限公司为例

Abstract

With the globalization of the market economy is becoming more and more obvious，the competition of enterprises is becoming more and more fierce. The financial market is becoming more and more mature. The business field and organizational form of modern enterprises are becoming more and more diversified. It becomes more and more important to understand the operating results and financial condition of the enterprise through the analysis of financial statement. This paper starts with the basic theory of financial statement analysis，expounds the concept and category of financial statement，introduces the basic concept of enterprise financial statement analysis and its common analysis methods.

In this paper，the financial statements of the Limited by Share Ltd as the research object，based on the data of the financial statements of the listing Corporation，combined with its statements and other relevant information. System to use knowledge of accounting，financial analysis and financial management related theory courses，system of the company's financial statements and analysis，from the analysis of debt paying ability，operating ability，profit-making ability，and found the problems existed in the company，and puts forward some suggestions on modification of the index.

Keywords：Financial statement；solvency; profitability

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