摘 要
会计报表是企业根据日常会计核算资料归集，加工整理，定期编制的总括反映会计主体在某一特定日期的财务状况和一定时期经营成果，现金流量的表式文件，至少应当包括资产负债表，利润表，现金流量表，所有者权益变动表和附注五个部分。会计报表分析，主要是利用资产负债表和利润表等财务报告对其财务状况、经营成果和现金流量进行的分析研究。从主管部门、国家有关经济管理部门、投资者、债权人以及企业内部管理的不同要求考虑，会计报表分析的内容应十分广泛，既要帮助报表使用者总结、评价企业财务状况和经营成果，又要为报表使用者进行经济预测和决策提供可靠的依据。报表分析属于基本分析范畴，它是对企业历史资料的动态分析，是在研究过去的基础上预测未来，以便做出正确的投资决定。本文以朝农化工有限责任公司为例，利用比率分析法分析企业的会计报表，通过对偿债能力、营运能力、盈利能力的分析，发现该企业存在的一些问题，并针对这些问题提出相应的解决措施，为企业的良好发展指明方向。
关键词：会计报表分析； 偿债能力； 营运能力； 盈利能力； 建议
Abstract
The accounting statement is the enterprise basis daily accounting material gathers together, the processing reorganizes, the regular establishment sums up reflects the accounting subject in some special date financial situation and certain time management performance, the cash flow manner document, must include the property debt table at least, the profit table, the cash flow indicator, the ownership interest change table and annotates five parts. The accounting statement analysis, is mainly using property financial reports and so on debt table and profit table the analytical study which to its financial situation, the management performance and the cash flow carries on. From the Department responsible for the work, the National Related Management of economy Department, the investor, the creditor as well as the enterprise internal management's various requirement consideration, the fiscal statement analysis's content should be very widespread, both must and the management performance, and must carry on the economic projection and the decision-making for the report form user provides the reliable basis. The statement analysis belongs to the basic analysis category, it is to the enterprise dynamic analysis, will be forecasts the future in the research past foundation, with the aim of making the correct investment decision. This article take faces the Chaonong Chemical Co.,Ltd as the example, the use ratio analytic method analysis enterprise's fiscal statement, through to the credit capacity, transport business ability, the profit ability's analysis,
discovered this enterprise exists some questions, and aim at these questions to propose the corresponding solution measure, indicates the direction for enterprise's positive development.
Keywords：Analysis of accounting statement; Credit capacity; Transport business ability;
Profit ability; proposing
目 录
摘 要 ...................................................................................................................................
Abstract ...............................................................................................................................
绪论 .......................................................................................................................................
一、公司简介 .......................................................................................................................
（一）基本信息 ...............................................................................................................
（二）主要产品介绍 .......................................................................................................
（三）家族企业特性 .......................................................................................................
二、对朝农化工有限责任公司进行会计报表分析 ...........................................................
（一）偿债能力分析 .......................................................................................................
（二）营运能力分析 .......................................................................................................
（三）盈利能力分析 ..................................................................................................... 1
三、存在的问题 ................................................................................................................. 1
（一）应付账款激增导致偿债能力严重欠缺 ............................................................. 1
（二）应收账款过多引起流动资产利用率变差 ......................................................... 1
（三）存货积压使得营运能力衰退 ............................................................................. 1
（四）家族企业弊端造成改进措施实行难 ................................................................. 1
四、存在问题的应对措施 ................................................................................................. 1
（一）关注应付账款的好处 ......................................................................................... 1
（二）集中内部管理的加强 ......................................................................................... 1
（三）注意生产销售计划的匹配 ................................................................................. 1
（四）着重双模式的有效融合 ..................................................................................... 1
结论 ..................................................................................................................................... 2