摘要摘 要近年来，伴随着市场经济的不断发展，企业对财务状况极其关注，可通过财务现状进一步了解企业目前的经营发展状态。因此，掌握企业的财务状况可以帮助企业评估、认识以及预测未来的经营状况，并且针对企业经营过程中存在的问题能够及时提出解决对策，帮助企业做出调整，实现企业目标。 本文以天津一汽夏利汽车股份有限公司为研究对象，选取其 2016-2018 年共三年的财务报告作为研究数据，选定该企业的企业偿债能力、盈利能力以及运营能力进行财务现状分分析，发现企业存在的资金结构不合理、营业水平低、营业利润率低等问题，最后从优化资金结构，强化成本费用控制管理等方面提成改进措施，希望能对天津一汽夏利汽车的财务状况有所改善，促进企业实现利益最大化。关键词：一汽夏利；财务状况；盈利能力ABSTRACTABSTRACTIn recent years, with the continuous development of market economy, enterprises pay great attention to the financial situation, and can further understand the current state of business development through the financial situation. Therefore, mastering the financial situation of the enterprise can help the enterprise to evaluate, understand and predict the future business situation, and to solve the problems existing in the course of the enterprise management can put forward timely solutions to help the enterprise to make adjustments and achieve the enterprise objectives. This paper takes Tianjin FAW Xiali Automobile Co., Ltd as the research object, selects its financial report from 2016 to 2018 for three years as the research data, selects the enterprise's solvency, profitability and operation ability to carry on the financial situation analysis, finds the enterprise's fund structure is unreasonable, the operating level is low, the operating profit margin is low, finally from the optimization fund structure, strengthens the cost and expense control management and so on aspect to improve the Tianjin FAW Xiali automobile's financial s...
