上市公司财务报表分析

为了提供帮助来服务于公众利益，以促进社会资源的合理分配，上市公司的财务报表由此而产生。上市公司长期使用的资金来源通常是通过借款来获得日常经营所需要的资金的。或者是投资者投入的投资基金,称为:实收资本。前者可能是企业从银行获得贷款得来的，后者可能是通过发行股份、发行债券来实现的。事实上，这些操作全部都需要一定的经济实力来作为保证。投资者和债权人将会对投资和借贷行为的收益、成本、风险进行权衡投资以及对贷款对象的选择。那些投资者和会计报告的投资者纷纷都在寻找投资机会，会计报表使投资者和债权人可以学习如何运用有限的资源，能够有效地使用，并且可以为他们的公司，如何实现资源的合理分配、带来更高的效益，以提供有用的信息，减少不必要的风险和损失。

关键字： 上市公司; 财务报表; 资本; 效益

Financial Statement analysis for Public Listed companies
Abstract: In order to provide assistance to promote the rational allocation of social resources , financial statements of listed companies , serve the public interest . Or to obtain funds by borrowing , the main source of funds for long-term use of listed companies are required to produce a normal investment funds . The former may be one can get a loan from the bank in order to issue or bonds , to achieve , by the issue of shares . These actions require a certain economic strength as a guarantee . I oppose the choice of the trade-off of investment financing risk - cost - you obtain loans and operation of investment and creditors investors . Can lead to high interest rates the company's accounting flows as resources of good company in , they would have invested to provide useful information that will help you to put limited resources to the effective use rational allocation of social resources that have reported that there is , investors are looking for investors with investment opportunities , public interest service , reduce the loss and unnecessary risk

Key Words:  Listed Companies; Financial Statements; Capital; Benefit

目录

序言.......................................................................1
一、 鸿海精密工业(股)公司简要概况.................................... .....2
（一）公司简介.........................................................2
（二）经营理念.........................................................2
二、 鸿海精密工业(股)公司财务分析..........................................3 
（一）鸿海资产负债表分析...............................................3
（二）利润表分析.......................................................5
（三）财务指标分析.....................................................7
（四）综合分析.........................................................9
三、 鸿海精密工业(股)公司经营中存在的问题..................................10
（一）企业的长期偿债能力较弱.....................................．．．．．10
（二）企业的营运资金分配不合理......................．．．..．............11
（三）企业的获利能力在逐年下降.......................................．12
（四）企业的运作效率不佳.......................................．．．．．．．13
四、 鸿海精密工业(股)公司改善建议......................................... 14 
    （一）增强公司的长期偿债能力.........................................．14
（二）改善企业营运资金的方式.........................................．15
（三）提高企业的销售能力.........................................．．．．．16
（四）增强企业的资金运作效率...........................................16
结论．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．18
致谢.......................................................................19
参考文献...................................................................2

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