农业上市公司财务报表分析研究——以Z公司为例  

An Analysis of the Financial Statements of the Listed Agricultural Company in China —A case study of Z Company

作　　者：刘碧珍[1] 

机构地区：[1]湖南农业大学后勤服务集团,长沙410128

出　　处：《四川理工学院学报（社会科学版）》2013年第6期74-79,共6页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)

基　　金：湖南省社会科学基金资助项目(2011YBA155)

摘　　要：在市场经济环境中,经济全球化趋势明显,企业竞争十分激烈,现代企业的组织形式和经营领域不断多样化,企业财务活动极为复杂。因此,只有通过对财务报表的分析,才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息,进而指导决策。以Z公司为例,首先,对其三大报表作全面的分析,揭示公司的优势与劣势;其次,其各项财务指标进行具体分析,揭示其问题及原因;最后,利用杜邦分析方法,对其财务业绩作综合的分析与评价,并对其存在的问题提出相应的建议,供信息使用者决策参考。In the market economy environment and the process of economic globalization, competition is very fierce. The organization form and business areas of the modern enterprise continuously diversify. The financial activities of the enterprise become very complex. Therefore, only through the analysis of the financial statements can the information user, decision makers get the exact enterprise＇s financial position and operating results of the information, and then guide the decision. Taking Z Company as an example, first, the article makes a comprehensive analysis of the three statements, reveals the company＇s strengths and weaknesses. Secondly, the various financial indicators are analyzed, revealing its problems and reasons. Finally, using DuPont analysis method, the article makes comprehensive analysis and evaluation on its financial performance, and puts forward some corresponding suggestions on the existing problems for the user and deeision-makers＇ reference.

关 键 词：农业上市公司 财务分析 财务报表 

分 类 号：F231.5[经济管理—会计学]