论上市公司财务分析指标综合运用之要义  

On the Significance of the Comprehensive Appliance of Financial Analysis Indicators by Listed Companies

作　　者：施国柱[1] 

机构地区：[1]上海电视大学金融与会计系,上海200433

出　　处：《华东经济管理》2008年第3期93-95,共3页East China Economic Management

摘　　要：文章通过分析我国上市公司现时的财务状况,并充分考虑外部社会经济因素、内部企业经济因素、会计信息的真实性因素以及分析方法的合理性因素等问题,设置出一套完整的上市公司财务分析指标体系,用具体的指标数值来全面揭示上市公司的偿债能力、营运能力、盈利能力和可持续发展能力,以真实反映上市公司的经营绩效,并客观地做出科学评价。This thesis analyzes the listed companies＇ current financial standing, taking into consideration the external social economic factors, enterprises＇ internal economic state, the authenticity of financial data, as well as the rationality of analysis methods, and works out a financial analysis indicator system for listed companies, which, with concrete indicator figures, reveals the listed companies＇ debt paying ability, operating ability, profit-making ability and the ability to ensure sustainable development in addition. Therefore, the operating performance of listed companies can be objectively demonstrated and accordingly a scientific evaluation can be guaranteed.

关 键 词：营运能力 盈利能力 可持续发展能力 

分 类 号：F276.6[经济管理—企业管理]