企业财务报表分析——以万集科技为例摘 要随着社会的发展，市场经济体制的逐渐完善以及财务制度的趋于规范，财务报表作为商业语言的载体，受到人们的密切关注。财务报表基本反映了公司的经营情况，而财务分析则是通过找出财务报表各项指标之间的关系，进行分析和总结，从而评价企业的财务状况和经营成果。财务报表分析对企业财务管理以及运营管理有着非常重要的作用。合理的解析企业的财务报表，可以准确的映射出企业的经营状况，探究财务风险等多方面的综合问题，所以，企业需要特别关注企业财务报表分析所产生的重要影响。本文采用案例分析法，选取万集科技作为研究对象，在收集万集科技 2016年至 2018 年三年期间年度财务数据的基础上，对财务报表进行分析，全面分析万集科技公司的四大能力指标。通过分析发现万集科技公司在经营管理过程中存在一些问题，并对这些问题提出相应的改进建议，希望对万集科技公司未来发展给予帮助。关键词：万集科技；财务报表分析；问题；建议PAGE \* MERGEFORMATIAnalysis of Corporate Financial Statements——Taking Wanji Technology as an ExampleAbstractWith the continuous progress of society, Market financial system and economic system tend to improve. As the carrier of business language, financial statements have received more and more attention and play an indispensable role in modern society. It comprehensively records the various economic operations of the enterprise. Financial analysis is the correct analysis of the company's financial statements by various financial analysis methods, which can accurately reflect the comprehensive problems of the company's operating status and financial risks. Scientific analysis of company financial statements helps managers make better business decisions. Reasonable financial analysis can accurately understand the company's financial status and operating results. Therefore, successful companies attach great importance to the analysis of financial statements.This article selects the case analysis method to take Wanji Technology...
