上海现代制药股份有限公司2011年度财务报表分析

上海现代制药股份有限公司2011年度财务报表分析
摘　要：财务报表是会计信息最重要的载体，通过对财务报表的进一步分析和整理，可以更加全面地了解企业的财务状况和经营成果，预测未来的发展趋势。本文选择上海现代制药股份有限公司2010年年报作为研究对象，依据财务报表分析相关的理论和方法，计算出一系列相关的财务指标数据，把它们与该企业2008年和2009年的相关数据进行纵向对比，与同行业两家企业的相关数据进行横向对比，从而分析出该企业的经营状况和发展前景，根据得出的结论对报表使用者提出一些建议。
关键词：现代制药；财务报表分析；财务指标；杜邦分析

2010 Annual Financial Statement Analysis of
Shanghai Modern Pharmaceutical Co., LTD.

Abstract：A financial statement is the most important carrier of accounting information. Through further analysis and selection of the financial statement, users can get a more comprehensive understanding of the enterprise’s financial position and operating results, and predict the future trend of development. This paper chooses the 2010 annual financial statement of Shanghai modern pharmaceutical Co., LTD. as a research target, using relevant theory and method of financial statement analysis, and to calculate a series of relevant financial index data. Then use the vertical comparison with this enterprise’ relevant data of 2008 and 2009, and use the horizontal comparison with two companies’ relevant data in the same industry to analysis that the enterprise’s state of operation and development prospects, and to give some suggestions to the users of financial statements according to the conclusion.
Key words：modern pharmaceutical；financial statement analysis；financial index；Du Pont analysis

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