【正文】 ntly developing market economy, the modern enterprise to establish an effective system of enterprise financial analysis is important, therefore, in this paper, based on this research, on the basis of extensive research in shaanxi qinchuan development co., LTD. For instance, through the theoretical analysis and calculation, constructed with accounting statements, financial index analysis and dupont financial prehensive analysis as the core of the financial analysis system. Based on shaanxi qinchuan development co., LTD. 20222022 financial reporting information, the financial analysis method, content and criterion of prehensive discussion and research, it is concluded that small qinchuan development financial risk, asset high efficiency and low profitability of financial analysis, and the current financial condition is given for qinchuan development financial management advice. In this article, through the financial analysis of different levels, different angles, bined with various analysis methods, supplemented by visual chart, build a plete corporate financial analysis system. The analysis is verified by qinchuan development instance system effective and feasible and can be for the future similar enterprise financial analysis is generally use or reference.KEY WORDS:Qinchuan Development, Financial Analysis, Financial Indicators Analysis, Financial Evaluation目 錄1 緒 論 ........................................................................................................................1 研究背景和研究意義 ..........................................................................................1 研究背景 .......................................................................................................1 研究目的和意義 ............................................................................................1 國內(nèi)外研究現(xiàn)狀 ..................................................................................................3 國外研究現(xiàn)狀 ................................................................................................3 國內(nèi)研究現(xiàn)狀 ................................................................................................3 研究思路與研究框架 ..........................................................................................42 財務分析的相關(guān)理論 ................................................................................................6 財務分析的基本概念 ..........................................................................................6 財務分析的內(nèi)容與體系 ......................................................................................6 財務分析的方法 ..................................................................................................7 水平分析 ........................................................................................................7 垂直分析方法 ................................................................................................7 趨勢分析 ........................................................................................................7 比率分析 ........................................................................................................7 因素分析法 ....................................................................................................73 陜西秦川發(fā)展的財務報表分析 ................................................................................9 資產(chǎn)負債表的分析 ..............................................................................................9 資產(chǎn)負債表分析的目的與內(nèi)容 ....................................................................9 資產(chǎn)負債表水平分析 ....................................................................................9 資產(chǎn)負債表垂直分析 ..................................................................................12 利潤表分析 ........................................................................................................14 利潤表分析的目的與內(nèi)容 ..........................................................................14 利潤表綜合分析 ..........................................................................................15 現(xiàn)金流量表分析 ................................................................................................17 現(xiàn)金流量表分析的目的與內(nèi)容 ..................................................................17 現(xiàn)金流量表分析 ..........................................................................................17 小結(jié) ....................................................................................................................214 陜西秦川發(fā)展的財務指標分析 ..............................................................................22I / 47 企業(yè)盈利能力分析 ............................................................................................22 資本經(jīng)營盈利能力分析 ..............................................................................22 資產(chǎn)經(jīng)營盈利能力分析 ..............................................................................23 商品經(jīng)營盈利能力分析 ..............................................................................23 企業(yè)營運能力的分析 ........................................................................................24 企業(yè)償債能力的分析 ........................................................................................26 企業(yè)發(fā)展能力分析 ............................................................................................27 小結(jié) ....................................................................................................................285 結(jié)論及建議 ..............................................................................................................29 結(jié)論 ....................................................................................................................29 建議 ....................................................................................................................29致 謝 ..........................................................................................................................31參考文獻 ...............................................................