上市公司财务报表分析研究摘要：在市场经济环境中，经济全球化趋势明显，企业竞争十分激烈，金融市场日趋成熟，现代企业的组织形式和经营领域不断多样化，从而，企业财务活动及为复杂。财务分析主体必须以科学系统的财务分析，为有关分析主体的管理决策与控制提供必要的依据。财务分析自引进我国以来，发展非常迅速，研究主要集中在理论探讨和对上市公司各类指标的实证研究两方面。因此，本文以探讨如何通过对财务报表的分析来了解上市公司的财务状况，以期对传统的财务报表分析方法和体系有所完善，并通过对财务报表分析存在的问题，并提出改进的建议，为会计报表使用者提供些许参考。目前，对财务报表分析体系的研究很多，但基本上形成了以财务报表分析、财务比率分析和杜邦财务综合分析为核心的分析体系。虽然这一体系基本上趋于成熟，在实践中得到了广泛的应用，但笔者认为仍存在许多不足的地方，需要进一步改进。关键词（本论文范文的主要论点）：上市公司 财务报表 财务分析AbstractIn a market economy environment, the trend of economic globalization obvious, the enterprise competition is fierce, financial market matures, modern enterprise organization form and business fields have been varied, thereby, enterprise financial activities and for complex. Financial analysis subject must with scientific system for financial analysis, relevant analysis subject management decision-making and control provide necessary basis. Since our country since the introduction of financial analysis, is developing very fast, research focuses on the theoretical discussion and various indexes of listed company of empirical research two aspects. Therefore, this paper explores how to pass on the analysis of the financial statements to understand the listed company's financial condition, in order to traditional financial statement analysis method and system has perfect, and through the financial statement analysis existing problems and puts forward the Suggestions for the accounting statements, and provide some reference. At present, in financial statement analysis system many, but basically formed a financial statement analysis, financial ratio analysis and comprehensive analysis of the do pont financial analysis system as the core. Although this system basically ripe, in practice, a wide range of applications, but the author thought still exist many the insufficient place, need further improvement.Key words: Listed company; Fianace statements; Financial analysis
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