【正文】 Comment [微微微微1]: 紅字刪除I / 49摘 要正確組織和有效開展經(jīng)濟分析，對于企業(yè)正確制定經(jīng)營方針，選擇最佳方案，編制經(jīng)營計劃，合理評價企業(yè)經(jīng)濟活動，以及不斷提高經(jīng)濟效益具有重要意義。經(jīng)濟分析具有判斷性、情報性、預(yù)防性和建設(shè)性。企業(yè)是社會經(jīng)濟的細(xì)胞，股份制企業(yè)是社會經(jīng)濟細(xì)胞中較活躍的群體。本文依據(jù)全面分析與重點分析相結(jié)合，經(jīng)濟分析與技術(shù)分析相結(jié)合，定性分析與定量分析相結(jié)合，利用核算數(shù)據(jù)與搞好調(diào)查研究相結(jié)合原則，對黑龍江省哈飛汽車股份有限公司自 2022 年至 2022 年的財務(wù)狀況從資本結(jié)構(gòu)分析、償債能力分析、營運能力分析、盈利能力分析、綜合分析以及趨勢分析等方面進行由外到內(nèi)地剖析和評價，對 2022 年經(jīng)營中存在的問題進行分析，最后提出建議。關(guān)鍵詞：財務(wù)報表分析；盈利能力；償債能力II / 49AbstractIt is very important to anize and do economic analysis efficiently for an enterprise. The analysis plays key point in making business plan， evaluating the economic activities reasonably， and improving economic benefits. Economic analysis has the features of judging， information， predicting and constructing. The enterprises are the cell of social leconomy. The corporations， which are on the stock market， are the most active colony in them. In this report， by bination of whole analysis and emphasis analysis ， economic analysis and technical analysis， feature analysis and value analysis， and based on the rules of bination calculated data and research， the author tries to do an analysis and evaluation to Hafei Automobile Works Car pany, the key enterprise of Heilongjiang Province. Based on the adjustment of financial statements， the analysis of capital structure， the analysis of assets operation efficiency， the analysis of profitability， the analysis of debt redemption and the synthetic analysis of the corporation from 2022 to 2022. The author also submits some suggestions to the problems in 2022 of the pany.KeyWords：Financial Analysis。 Profitability。 Debt redemptionIII / 49目 錄引 言 ...........................................................................................................................................11 財務(wù)報表分析的相關(guān)理論概述 ...........................................................................................2 財務(wù)報表分析的作用和目的 .........................................................................................2 財務(wù)分析的內(nèi)容 .............................................................................................................2 財務(wù)分析的方法 .............................................................................................................32 哈飛汽車股份有限公司簡介 ...............................................................................................93 哈飛汽車股份有限公司財務(wù)報表分析 .............................................................................10 償債能力的分析 ...........................................................................................................10 短期償債能力分析 ................................................................................................10 長期償債能力分析 ................................................................................................11 營運能力分析 ...............................................................................................................13 應(yīng)收帳款周轉(zhuǎn)率分析 ............................................................................................14 存貨周轉(zhuǎn)率分析 ....................................................................................................15 其他資產(chǎn)分析 ........................................................................................................16 盈利能力的分析 ...........................................................................................................18 資產(chǎn)報酬率分析 ....................................................................................................18 損益分析 ................................................................................................................19 其他因素分析 ........................................................................................................20 財務(wù)狀況分析 ...............................................................................................................21 綜合分析 ................................................................................................................21 趨勢分析 ................................................................................................................24 資本結(jié)構(gòu)分析 ........................................................................................................254 哈飛汽車股份有限公司財務(wù)狀況評價及建議 .................................................................28 財務(wù)狀況評價 ...............................................................................................................28 財務(wù)狀況建議 ...............................................................................................................29結(jié) 論 .........................................................................................................................................30IV / 49致 謝 .........................................................................................................................................31參考文獻 ...................................................................................................................................32附 錄 A.....................................................................................................................................33附 錄 B.....................................................................................................................................37附 錄 C.....................................................................................................................................421 / 49哈飛汽車股份有限公司財務(wù)報表分析引 言財務(wù)報表分析是以企業(yè)的財務(wù)報告等會計資料為基礎(chǔ)，對企業(yè)的財務(wù)狀況和經(jīng)營成果進行分析和評價的一種方法。財務(wù)報表分析是財務(wù)管理的重要方法之一，它是對企業(yè)一定期間的財務(wù)活動的總結(jié)，為企業(yè)進行下一步的財務(wù)預(yù)測和財務(wù)決策提供依據(jù)。簡言之也就是說財務(wù)報表分析實際上是對企業(yè)的盈利能力的分析和風(fēng)險水平的分析。財務(wù)報表亦稱對外會計報表，是會計主體對外提供的反映會計主體財務(wù)狀況和經(jīng)營的會計報表，包括資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表或財務(wù)狀況變動表、附表和附注。財務(wù)報表分析的關(guān)鍵就在于揭示報表數(shù)字與數(shù)字之間的關(guān)系，并指出他們的變化趨勢與金額，從而提高報表信息的決策相關(guān)性。只有通過財務(wù)報表分析，才能使信息使用者、決策者得到確切的企業(yè)財務(wù)狀況和經(jīng)營成果的信息，進而指導(dǎo)決策。隨著我國市場經(jīng)濟體系的逐步發(fā)展和完善，財務(wù)工作在企業(yè)日常經(jīng)營活動中越來越重要的作用。本文從盈利能力、償債能力、營運能力、企業(yè)綜合分析以及趨勢分析等方面進行分析，并對公司的財務(wù)狀況作出評價并提出建議和對策。根據(jù)哈飛汽車股份有限公司的資料，對該公司的生產(chǎn)經(jīng)營和財務(wù)管理方面的現(xiàn)狀、問題和對策進行了較為全面的論述和思考。2 / 491 財務(wù)報表分析的相關(guān)理論概述財務(wù)報表分析是以收集、審查與企業(yè)財務(wù)狀況有關(guān)的信