摘要
财务报表对于企业各相关利益者来说有着至关重要的作用,而做好财务分析工作有助于其正确评价企业的财务状况、经营成果和现金流量情况,揭示企业未来的报酬和风险。文章采用2013~2016年度小天鹅股份有限公司的财务报表,对其偿债能力、营运能力、盈利能力的各项财务指标进行分析,了解企业的发展现状,指出企业财务指标所反映出的问题并提出相应的改善建议。
Financial statements plays a very important role in the enterprise stakeholders,and financial analysis is helpful to the correct evaluation of the enterprise＇s financial position,operating results and cash flow,which reveals the company＇s future re-turns and risks.The paper takes financial statements of Little Swan Co.,Ltd. from 2013 to 2016 as an example,analyses the finan-cial indicators of solvency,operating capacity and profitability,understands the status of the development of enterprises,and points out problems reflected by enterprise financial index and puts forward the corresponding improvement suggestions.
出处
《时代农机》
2017年第1期119-120,共2页
Times Agricultural Machinery
关键词
偿债能力
财务指标
风险评估
solvencyfinancial indicators
risk assessment
