上市公司财务报表分析研究要点

上市公司财务报表分析研究摘要在市场经济环境中，经济全球化趋势明显，企业竞争十分激烈，金融市场日趋成熟，现代企业的组织形式和经营领域不断多样化，从而，企业财务活动极为复杂。财务分析主体必须以科学系统的财务分析，为有关分析主体的管理决策与控制提供必要的依据。财务分析自引进我国以来，发展非常迅速，研究主要集中在理论探讨和对上市公司各类指标的实证研究两方面。这些研究大部分是对类或现象的研究，很少有对企业的个案分析和研究，有也只是少数个股简评一类的文章。本文首先对财务报表分析进行了概述，阐述了对企业财务与报表进行分析的重要性。在说明企业财务报表分析的程序后引出财务报表分析的四种基本方法。再对对企业财务报表分析的比较分析法、比率分析法、因素分析法和趋势分析法四种分析方法进行举例介绍，并总结出各种企业财务报表分析方法的特点以及适用范围。最后指出了在进行财务报表分析时应当注意的问题。关键词：财务报表分析；上市企业；因素分析法；财务AbstractInthemarketeconomy,theenvironment,thetrendofeconomicglobalization,theenterpriseisextremelycompetitive,financialmarketsarematuring,thegrowingdiversityoftheorganizationalformofthemodernenterpriseandbusinessareas,andthus,extremelycomplexcorporatefinanceactivities.Thefinancialanalysisofthesubjectmustbeafinancialanalysisofthescientificsystem,providethenecessarybasisfortheanalysisofthemainmanagementdecision-makingandcontrol.Sincethefinancialanalysisfromtheintroductionofourdevelopingveryrapidly,theresearchfocusesontwoaspectsofthetheoreticaldiscussionandempiricalstudiesonvariousindicatorsoflistedcompanies.Mostofthesestudiesclassorphenomenon,therearefewcasesofcorporateanalysisandresearch,thereareonlyafewstocksCommentonarticle.Firstly,anoverviewoffinancialstatementanalysisontheanalysisoftheimportanceofcorporatefinancestatements.Fourbasicmethodsofanalysisleadstothefinancialstatementsintheproceduresfortheanalysisofcorporatefinancialstatements.Analysisofcorporatefinancialstatements,comparativeanalysis,ratioanalysis,factoranalysisandtrendanalysismethodfouranalyticalmethodsexampleintroducesandsummarizesthecharacteristicsandscopeoftheanalysismethodsinavarietyofcorporatefinancialstatements.Concludedthattheproblemshouldbenotedthatduringthefinancialstatementanalysis.Keyword：AnalysisofFinancialStatements；Listedcompanies；Factoranalysis；Financial目录摘要..................................................................................................................................................1目录..................................................................................................................................................21综述...............................................................................................................................................3HYPERLINK\l_Toc146781.1本文的研究背景.................................................................31.2本文的研究意义.................................................................................................................31.3国外与国内的研究现状................................................4HYPERLINK\l_Toc268561.3.1国外的研究现状......................................................4HYPERLINK\l_Toc318151.3.2我国的研究现状......................................................4HYPERLINK\l_Toc272881.4本文的研究方法.................................................................5HYPERLINK\l_Toc314982财务报表相关概念...................................................................52.1财务报表分析的内涵........................................................................................................52.2财务报表分析的作用及目的............................................................................................52.2.1财务报表分析的作用.............................................................................................52.2.2财务报表分析的目的.............................................................................................62.3财务报表分析的基本方法................................................................................................62.3.1比较分析法..............................................................................................................62.3.2因素分析法...........................................................................................................72.4企业财务报表分析的程序................................................................................................82.4.1财务报表分析信息收集整理阶段.........................................................................82.4.2战略分析和报表分析阶段.....................................................................................92.4.3财务报表分析实施阶段.........................................................................................92.4.4财务报表分析综合评价阶段..................................................................................92.5企业财务报表分析常用的方法及其原则......................................................................102.5.1企业财务报表分析常用的方法...........................................................................102.5.2财务报表分析的原则...........................................................................................103上市公司财务报表存在局限性..................................................................................................113.1通货膨胀的影响..............................................................................................................113.2信息的时效性问题...........................................................................................................113.3会计处理方法及分析方法对报表可比性的影响...........................................................113.4报表数据信息量的限制........................................................................................