企业的财务报表反映了企业一定时期或某个时点的基本财务状况、经营成果和现金流量状况。
正确理解和利用财务报表信息有助于企业认识过去、评价现在和把握未来。本文选择上海汽车集团股份有限公司这一上市公司的财务报表作为研究对向。上海汽车集团股份有限公司的前身是上海汽车股份有限公司，上海汽车股份有限公司于1997年11月在上海证券交易所挂牌上市，股票代码为600104，公司简称“上海汽车”。本文主要通过对上海汽车已经发布的2007年到2010年的财务报表进行分析，包括资产负债表，利润表来剖析上海汽车的财务状况，让投资者更加清楚的了解这个企业
通过比较分析法，和比率分析法来分析上海汽车的资产结构，盈利能力，偿债能力和运营能力。
文章从一开始介绍财务报表分析的涵义开始，逐步深入到对财务报表分析方法的介绍。本文的主要内容在第三部分，就是财务报表的分析部分。在第三部分我们运用比率和比较分析法，通过一系列的比率来阐述上海汽车的资产结构，盈利能力，偿债能力和运营能力。最后本文对上海汽车的财务状况做一个总结。
关键词：上海汽车，风险，财务分析，比率分析
Abstract
Enterprise's financial statements must reflect the period of the enterprise or a point in time the basic financial position, operating results and cash flow position. Correct understanding and use of financial statements information will help enterpris-es to be aware of the past, and evaluate the present and seize the future. The target of this paper is the financial statement of the Shanghai Automobile Group Co., Ltd. It was listed in the SEC in November 1997, stock code 600104, the company referred to as the "Shanghai Automotive." In this paper, through its financial statement released in 2004 to 2007, we analyze the financial situation of Shanghai Automotive, allowing investors a clearer understanding of this enterprise.
In this paper we use ration and comparison method to analyze the structure, profitability, solvency and operational capacity.
In this paper, we start from introducing the concept of financial statement anal-ysis, then we deep into illustrating the method of it. The main idea of this paper is at the third part of it. In the third part, our use of ratios and comparison method, through a series of the ratio of the assets of Shanghai Automotive structure, profitability, sol-vency and operational capacity. Finally we do a summary of its financial situation.
Key words: Shanghai Automobile, Risk, Financial Statement Analysis, Ration
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