I中小企业财务报表分析研究——以广东和润新材料股份有限公司为例摘 要现如今，我国的社会制度愈发完善，市场经济飞速发展，大批中小企业借助这个时机迅速崛起，蓬勃发展，在我国经济市场上占据了不可小觑的地位。中小企业的发展激励了大众创业，也容纳了诸多待业人才，同时，中小企业因制度、管理不够完善，出现了经营、融资、负债等各方面的问题。要想解决问题就必须深入了解企业，而财务报表是了解企业最好的工具。财务报表是一个公司对外展示自己非常重要的工具，它反映了该企业的财务状况、经营成果和现金流量，从而对企业财务能力进行分析。本文所研究的广东和润新材料股份有限公司就是一家在钢铁贸易行业的小型企业，以分析主体财务能力为目标，首先对中小企业以及财务报表分析的相关概念进行介绍，其次运用比率分析法、文献分析法和因素分析法分析广东和润新材料股份有限公司的利润、收入构成情况，然后对广东和润新材料股份有限公司四个方面的财务能力--偿债能力、营运能力、盈利能力和发展能力进行分析，从中具体分析多个财务指标，最后得出结论，以期对我国中小企业的长久发展做出贡献。关键词：中小企业；财务报表分析；财务风险；广东和润IIAnalysis and Research on Financial Statements of Smes-- A Case Study of Guangdong Herun New Materials co., LTDAbstractNowadays, the social system of our country is becoming more and more perfect, the market economy is developing rapidly, a large number of small and medium-sized enterprises are rising rapidly and developing vigorously with this opportunity, occupying an important position in the economic market of our country. The development of small and medium-sized enterprises has encouraged the public to start a business and also accommodated a lot of talents waiting for employment. At the same time, due to the imperfect system and management, small and medium-sized enterprises have problems in operation, financing, debt and other aspects. To solve the problem, we must have a deep understanding of the enterprise, and financial statements are the best tool to understa...
