经贸有限责任公司财务报表分析

摘　要
财务报表分析，又称财务分析，是通过收集、整理企业财务报告中的有关数据，结合其他有关补充信息，对企业的财务状况、经营成果和现金流量等情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作，在日新月异的现代社会，财务分析对企业的融资、交易等一系列经营活动起到越来越重要的作用,这也是它在全世界被广泛应用着的原因所在。本文通过运用杜邦分析法对昆鹏经贸有限责任公司2010年末财务报表进行分析，对该企业经营状况、财务状况进行分析比较，考察昆鹏经贸有限责任公司的财务状况、经营成果和偿债能力、盈利能力，从而有利于企业经营者了解企业经营状况、财务状况及经营成果，为公司决策者正确决策提供参考依据。通过使用杜邦分析法对昆鹏经贸有限责任公司进行财务分析，发现该公司在资金运用、商品销售、库存管理和企业的市场定位等方面存在很严重的问题，而所发现的这些问题对其日常经营活动产生着极大的消极影响，因此，如何充分利用好企业潜在资源，如何提高企业的经营管理水平，如何更合理的制定出企业的发展战略是昆鹏经贸有限责任公司管理层应该重点关注的方面，只有在这些方面实施积极的改善措施，才能尽快改善该企业目前所面临的经营不善状况。

关键词： 财务分析；杜邦分析法的运用；企业改进措施
Abstract
Analysis on Financial Report, According to the analysis of cash flows structure, enterprise ability to pay debt, liquidity, ability to obtain cash, earning quality and enterprise ability to develop, investors can know the liquidity of enterprise assets, judge enterprise financial position, predict enterprise future cash flows and invest rationally with the help of cash flows report. On Evaluation of Enterprise Performance with Du Pont Financial Analysis System is becoming more and more important in our daily life, especially in Corporate Finance and business management, that is the reason why it is widely used all over the world.
Try the financial standing of business enterprise and management result end body now finance accountancy report up, so finance accountancy report is business enterprise executive, shareholder, creditor and latent investor understanding and control a business enterprise to produce management circumstance and development level of main information source.
We take Kun Peng Limited Liability Company as studying object and give it a well discussion, including its development history, exterior environment, marketing strategy, and finance and management status. DU PONT System and Analyzing Method, ratio analysis are utilized to describe the company’s operation, opportunities and threatens it faces, and strength and weakness it bears. Then we find that ,there are still defects within the system of management, the majority capital is not being good used, selling of goods and services to customers are not so perfect, and  the development policy of company is wrong. How to solve these problems are important to this company, the management should key pays attention to them,and try their best to improve the company.

Key Words: Analysis on Financial Report, DU PONT System and Analyzing Method,
Internal Control and the Measure on the Improvement.

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