摘 要财务报表是会计的重要载体，财务报表为现代的经营模式下的企业的管理起到了优化的作用，并且为企业的发展起到至关重要的作用。良好的财务指标更是企业吸引相关投资者的一项重要因素。本文选取海欣食品为研究对象，根据财务报表的数据对海欣食品的财务能力进行分析，并对公司的偿债能力、营运能力以及盈利能力进行重点分析，最后再结合杜邦分析法对公司的各项能力进行综合分析。在分析过程中将海欣食品与同行业的其他企业进行相关的对比分析，在经过分析对比的基础上得出结论并提出相应的建议。关键词：会计报表分析；财务能力分析；杜邦分析；海欣食品AbstractFinancial statement is an important carrier of accounting.Financial statements play an optimized role in the management of enterprises under the modern business model ,and plays a vital role in the development of the enterprise.A good financial index is an important factor to attract investors.In this paper, Hai Xin Foods is selected as the research object. According to the financial statement of the data of Hai Xin Foods financial capacity analysis,and the company's solvency, operating capacity and profitability are analyzed.Finally, combining with dupont analysis of the company's ability to carry out a comprehensive analysis.In the analysis process, haixin food is compared with other enterprises in the same industry.Based on the analysis and comparison, the conclusion is drawn and the corresponding Suggestions are put forward.Key words:Accountingl statement analysis;Financial analysis;Dupont analysis;Hai Xin Foods Co.,Ltd.目 录1 引 言.....................................................................11.1 选题意义...................................................................11.2 研究综述...................................................................12 海欣食品公司简介.............................................................23 公司会计报表分析...........................................................
