上市公司财务报表分析讨论摘要 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，进展非常迅速，讨论主要集中在理论探讨和对上市公司各类指标的实证讨论两方面。这些讨论大部分是对类或现象的讨论，很少有对企业的个案分析和讨论，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AbstractIn the market economy， the environment, the trend of economic globalization, the enterprise is extremely competitive ， financial markets are maturing ， the growing diversity of the organizational form of the modern enterprise and business areas， and thus, extremely complex corporate finance activities. The financial analysis of the subject must be a financial analysis of the scientific system ， provide the necessary basis for the analysis of the main management decision—making and control 。 Since the financial analysis from the introduction of our developing very rapidly, the research focuses on two aspects of the theoretical discussion and empirical studies on various indicators of listed companies 。 Most of these studies class or phenomenon, there are few cases of corporate analysis and research, there are only a few stocks Comment on article. Firstly, an overview of financial statement analysis on the analysis of the importance of corporate finance statements. Four basic methods of analysis ...
