改进财务比率在财务报表分析中的运用

The Application of Improved Financial Ratios in Financial Statements Analysis

财务比率分析法是财务报表分析中重要的分析方法之一。随着企业经营环境、经营范围的不断变化,一些传统财务比率已不能较准确反映企业财务状况。本文根据万科2011年年报数据,运用2个经过改进的财务比率(核心利润率、营业性资产周转率)对财务报表进行简要分析,以期在报表分析方面做一些有益的探索。

Financial ratio analysis is one of the important financial statements analysis methods.Along with the changing of enterprise business environments and business scopes,some traditional financial ratios can not accurately reflect the enterprise financial situation.This paper based on Vanke 2011 annual report data,use 2 improved financial ratios （core profit rate, business asset turnover rate） to briefly analyze the financial statements,in order to do some useful exploration in financial statements analysis.