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XX财经大学双学位学士论文
上市公司财务报表分析
—以XX锦江国际旅游股份XX为例
作者X学敏
学院会计学院〔商务学院〕
专业会计学〔〕
年级10级会计3班
学号 102061105
指导教师王晓玲
导师职称副教授
摘要
财务报表分析是根据企业的资产负债表、利润表、现金流量表等给出的数据，通过计算各种财务指标，分析判断企业的各种能力，其所包含的信息具有专业性和高度的概括性。为了深入了解企业经营状况，***企业管理质量以及战略实施的成效，上市公司财务报表分析备受各关注。本文搜集了XX锦江国际旅游股份XX2021-2021年度财务报告，建立起本文研究的根底财务数据库，应用财务分析的相关理论和图表，分析了公司的偿债能力、营运能力、盈利能力的各项财务指标，然后，应运现金流量分析和杜邦分析体系对XX锦江旅游进展了更深入的剖析。通过本文，旨在找出XX锦江旅游在上述方面的优势及缺乏。本文最后得出该公司各方面运营良好，但是企业融资能力差，近年来受各方客观因素影响较大，应加强控制各项费用，努力提升效劳质量，全面提高自身综合竞争力，使其在竞争中立于不败之地。
关键词：财务指标偿债能力营运能力盈利能力杜邦分析
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Abstract
Financial statement analysis is based on corporate balance sheets, ine statements, cash flow statements and other data given by calculating various financial indicators, analysis and enterprise capacities, the information contains with professionalism and a high level of generality. To deepen the understanding of the business situation, perspective corporate management quality and the effectiveness of the implementation of the strategy, analysis of listed pany's financial statements is concerned. This collection of Shanghai Jinjiang international travel pany limited 2021-2021-financial reporting, establishing the basis of this research financial databases, financial analysis of the relevant theories and charts, analyzes the pany's solvency and viability, profitability, the financial targets, then departments of cash flow analysis, and du Pont analysis system on Shanghai Jin Jiang tour conducted a more in-depth analysis. With this article, aimed at finding out the advantages and deficiencies of the Shanghai Jinjiang travel in those areas. This article finally arrived at the pany's well-run, but poor corporate finance capacity, larger in recent years under the influence of objective factors, should reinfor