摘要:随着社会经济的快速发展,财务报表能够全面、连续的反映企业的经济业务情况,人们对财务报表分析的要求越来越高,财务报表分析的作用也越来越大。
本文先从财务报表的以及财务报表分析的概述入手,简要介绍财务报表分析的定义和作用;了解财务报表分析的基本方法,综合分析方法,阐述财务报表分析的局限性;主要以乐视网股份有限公司对外披露的财务数据和审计报告进行分析,对其财务指标进行计算,了解公司的真实财务状况、经营成果和现金流量。通过对公司财务指标和杜邦分析等了解公司的经营管理,指出该公司经营中存在的问题,提出解决方法和建议,为经营管理者提供参考;帮助投资者正确做出投资决策;也为其他财务报表使用者提供一些参考。43277
毕业论文关键词:财务报表分析;综合分析;财务指标
Financial statement analysis of Le networks co.,LTD
Abstract: With the rapid development of social economy, accounting as the ancient "the language of business" also follows the development of the society. The financial statements are the main important carrier of accounting .the financial statements are continuous, systematic, integrated and comprehensive which reflect the economic intercourse of different accounting entity. The financial statements analysis is also playing an increasingly important role in modern social economy, and it researched and noticed by the stakeholders.
This article firstly introduces the theoretical framework of financial statements and financial statement analysis, a brief introduction to the definition of financial statement analysis ,and its principle, steps, expounds the role of the financial statement analysis ;Understand the basic methods of financial statement analysis, comprehensive analysis method, expounds the limitations of the financial statement analysis; Analyzing the disclosure of financial data and the audit report form LESHI, calculating the financial index, and then understand the company's true financial position, operating results and cash flow. Through these financial indicators analysis, comprehensive dupont analysis to comprehensive evaluation of the company's management, points out the problems existing in the management of company, and puts forward corresponding solutions, business advice, provide a reference for operators and managers ; At the same time can help investors to make investment decisions right ; Also provide some reference for other financial statement users.
Keywords: financial statement analysis; analysis by synthesis; financial indicators
目 录
绪论 1
一、财务报表分析概述 2
(一) 财务报表分析基本理论 2
1、财务报表分析的定义 2
2、财务报表分析的作用 2
(二) 财务报表分析的基本方法 2
1、比率分析法 2
2、因素分析法 3
3、趋势分析法 3
(三) 财务报表分析综合方法 3
二、乐视网股份有限公司的财务报表分析 4
(一) 公司基本情况 4
(二) 公司基本财务指标分析 4
1、偿债能力分析 4
2、盈利能力分析