江苏浩博塑业有限公司财务报表分析
摘要：财务报表分析是企业相关利益主体以财务报表为基本依据，结合一定的标准，运用科学系统的发法，对企业的财务状况、经营成果和现金流量情况进行全面分析，为相关决策提供信息支持。财务报表分析在今天的地位越来越重要，因为我们知道，如果仅仅获得财务报告中的原始信息已经难以满足企业相关利益主体的需要，而且也不能充分发挥财务报告的信息传递作用。所以，财务报表分析通过对财务报告以及其他企业相关信息进行综合分析，得出全面、简洁、清晰的分析结论，从而帮助企业相关利益者进行决策和评价。本文以江苏浩博塑业有限公司为研究对象，结合行业特点，在三大报表分析基础上，对其企业能力进行分析，为企业相关者提供参看信息。
关键词：财务报表分析；财务状况；经营成果;现金流量
Analysis of financial statements of Jiangsu Haobo Plastic Co. Ltd.
Abstract: financial statement analysis is enterprise related benefit main body to the financial statements as the basis, combined with a certain standard, using scientific and systematic way, to enterprise's financial position, operating results and cash flow situation of comprehensive analysis, for the relevant decision-making provides information support.
Financial statement analysis status in today's more and more important, because we know that, if only to get the original information in financial reporting has been difficult to meet the needs of the enterprise related benefit main body, but also can not give full play to the financial report information transfer. Therefore, financial statements analysis through integrated analysis of financial reports and other information of enterprises, it is concluded that comprehensive, concise, clear analysis conclusion to help the enterprise related benefit evaluation and decision-making.
Key words: financial statement analysis; financial situation;operating results and cash flow.
目 录
--摘要、关键词----------------------------------------------------------1
一、公司背景------------------------------------------------------------2
（一）公司简介 --------------------------------------------------------2
（二）公司所属行业特征与分析--------------------------------------------2
二、资产负债表分析------------------------------------------------------3
（一）资产负债表水平分析-----------------------------------------------3
（二）资产负债表结构分析-----------------------------------------------5
（三）资产负债表项目分析-----------------------------------------------6
三、利润表分析----------------------------------------------------------7
（一）利润表水平分析---------------------------------------------------7
（二）利润表垂直分析---------------------------------------------------8
（三）利润表主要项目分析-----------------------------------------------9
四、现金流量表分析-----------------------------------------------------10
（一）现金流量的水平分析-----------------------------------------------10
（二）现金流量的结构分析-----------------------------------------------13
五、企业能力分析-------------------------------------------------------16
（一）公司偿债能力分析-------------------------------------------------16
（二）公司盈利能力分析-------------------------------------------------17
（三）公司营运能力分析-------------------------------------------------19
六、财务报表分析总结---------------------------------------------------20
参考文献------------------------------------------------------------22
参考文献
[1]刘章胜.赵红英.新编财务报表分析(第5版)，大连理工大学出版社，2014(06)
[2]http://www.jshaobo.com/about_1.asp#modile.qq.com
[3]2015年塑料制品现状及发展趋势预测报告[R].2015
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