摘要： 本篇文章从财务报表分析出发，共有五部分，开头部分主要是对选择该题目进行论文的研究背景、研究意义以及所选论题的研究目的、方法以及内容的论述，以及国内国外对于财务报表现状的研究的阐述。第二部分是关于财务报表分析的一些理论性知识的支撑。第三块内容是通过中储股份的具体现实情况来进行财务报表分析。首先是介绍中储股份的基本情况，其次通过财务指标进行分析作对比，对中储股份的四大能力进行分析，最后通过杜邦分析综合的描述和说明。第四部分侧重于中储股份的战略分析。第五部分是对整个财务报表研究后所得出的结论和对其提出的改善建议。希望对中储股份的发展有所帮助，并对其他相关行业的企业提供一点借鉴。58056

毕业论文关键词：偿债能力；财务指标；财务报表分析；杜邦分析；SWOT分析

Analysis on the financial statements of Zhongchu Development Stock CO.,LTD

Abstract： This article from the financial statements analysis aspects, is pided to five parts. The first part is mainly to discuss the topics of the research background and research significance and the research purpose, methods, as well as the description of the research on the financial statements at home and abroad. The second part is the support of the relevant theoretical knowledge of financial statement analysis. The third part is to analyze financial statements by combining the actual reserve development of Zhongchu Development Stock co.,ltd. The first part is the basic situation about the Introduction Company, then analyses the reservoir shares nearly five years of financial statements. Based on the analysis and comparison of financial indicators, analysis of solvency, operating capacity, profitability, and cash flow index of the shares of the reservoir, finally through the comprehensive analysis and description of the DuPont analysis. The fourth part focuses on the analysis of the reservoir shares strategy. The fifth part is the conclusion of the study of the whole financial statement and suggestions for improvement. I hope to be helpful to the development of the company, and provide reference for other related industries.

Key words： solvency analysis; ratio index; Financial statement analysis; DuPont analysis; SWOT analysis

绪  论 1

一、 财务报表分析相关理论 2

   （一）财务报表分析基本理论 2

1、财务报表的种类及其作用 2

2、财务报表分析的定义及作用 3

（二）财务报表分析常用方法 3

1、比率分析法 3

2、比较分析法 3

3、因素分析法 4

（三）财务报表的综合分析方法 4

1、沃尔比重分析法 4

2、杜邦分析法 4

二、 中储财务报表的深层分析 5

（一）公司基本情况 5

（二）中储股份财务比率分析 6

（三)中储股份的杜邦分析 10

三、 中储股份的战略分析 15

（一）中储股份的优势分析 15

（二）中储股份的劣势分析