题 目： 财务报表分析—以方正证券为例 摘 要随着市场经济体制的快速发展，愈来愈多的人参与到金融领域，上市公司的财务报表分析也凸显出极为重要的作用。本文基于企业财务报表分析理论的基础，以方正证券为例，运用比率分析法、比较分析法和杜邦分析法等多种方式，对方正证券 2015 年到2018 年的资产负债表、利润表以及现金流量表进行分析，以此对该公司的经营状况、盈利能力以及现金流进行科学、准确的评估与判断，并且与同行业的中信证券的财务报表进行对比分析，找出公司发展中存在的一些问题，并提出一些建议。 关键词： 财务报表分析，财务报表，方正证券AbstractWith the rapid development of the market economy system, more and more people are involved in the financial field, and the financial statement analysis of listed companies also highlights the extremely important role. This article is based on the basis of analyzing the theory of corporate financial statements, Take founder securities as an example, using ratio analysis, comparative analysis and dupont analysis, such as a variety of ways, the other is stock from 2015 to 2018, the balance sheet, income statement and statement of cash flows is analyzed, in order to the company's operating performance, profitability and cash flow for scientific and accurate evaluation and judgment, and compared with the same industry of citic securities, financial statements analysis, find out some problems existing in the development of the company, and Isome Suggestions are put forward.Key words: Financial statement analysis,The financial statements,Founder securitiesII目 录摘 要......................................................................IABSTRACT..................................................................I前 言......................................................................1一、方正证券公司的基本情况..................................................2（一）方正证券简介..........................
