合理利用财务报表进行企业财务分析

Using financial statements to carry on financial analysis

阐述经营者如何利用基本财务报表计算各项比率指标，根据各项财务比率分析企业的清偿务能力、资产管理效率、负债风险高低等情况。

This article discusses how to calculate different retioes with basic financial statements.The managers should grasp how to analyse capacity to repay,managerial efficiency of asset,risk of liabilities and capacity to gain in accordance with different financial data,so that control process of production comprehensivly and improve economic results rapidly.