A 企业财务报告问题与对策研究摘 要 财务分析主要指利用会计、报表及相关信息的技术方法，分析企业过去及当前的筹资、投资、经营、分配等活动情况，用以不断提升企业的盈利、运营、偿债及成长能力的一项经济管理活动。除投资决策，贷款决策，信用决策等可以从财务分析报告中得知外，还可以从中得知存在的问题，提高业务管理能力，为在预测、决策、规划、控制和评估等管理活动中提供凭据。本文以A 企业为代表，经对财务报表的大致分析，让报表用户能够充分了解公司的经营能力，盈利能力，偿债能力等综合财务信息。关键词：A 企业 财务分析 财务比率AbstractFinancial analysis is an economic management activity. It uses accounting and statement information and other relevant information as well as a series of techniques and methods to analyze and evaluate the past and present situation of fund-raising, investment, operation and distribution activities, and to enhance the company's profitability, operating ability, solvency and growth ability. In addition to investment decision, loan decision, credit decision and other decisions can be learned from the financial analysis report, we can also learn the existing problems, improve business management ability, and provide evidence for management activities such as prediction, decision-making, planning, control and evaluation. Based on the general analysis of financial statements, this paper takes Super Co., Ltd. as a representative, so that the users of financial statements can fully understand the comprehensive financial information such as the company's operating ability, profitability, solvency and so on.Key words:super;financial analysis; financial ratio目 录一、引言........................................................................................................................5（一）研究的背景........................................................................................................5（二）财务...
