摘要

 

财务报表是对一个企业的经营成果和财务状况的反应，对财务报表进行分析，可以为利益相关者特别是一些投资者提供企业的偿债能力、盈利能力、营运能力和发展能力等方面的财务信息，这样能够使报表使用者据此了解公司过去的经营业绩，衡量公司当前的财务状况，预测公司未来的发展走向，为财务决策、财务计划和财务控制提供依据。本文以爱尔眼科为例，选取2018一2019年年度报告中的财务报表，运用比率分析法，对企业的偿债能力、营运能力、盈利能力、发展能力进行财务分析，阐述爱尔眼科的发展状况和存在的问题，并提出一些合理建议。

 

关键词：偿债能力 营运能力 盈利能力 发展能力 财务报表

 

Analysis of financial statements of Listed  Companies -- Taking Aier Eye Hospital Group as an example

 

Abstract

 

Is financial statements to the operating results of an enterprise and financial conditions of reaction, analysis of financial statements, can provide stakeholders, especially some investors with enterprise's solvency, profitability, operation ability and development ability of financial information, so can make statements on the basis of understanding the company operating performance in the past, to measure the company's current financial situation, forecasts the future development of the company, for the financial decision-making, financial planning and financial control provides the basis.Taking Aier ophthalmology as an example, this paper selects the financial statements in the annual report of 2018-2019.Using ratio analysis method to analyze solvency, operation ability, operation ability, profitability and development ability of the enterprise, expounds the development status and existing problems of Aier Ophthalmology, and puts forward some reasonable suggestions.

 

Keywords:Solvency Operatingcapacity Profitability Developmentcapacity

 

financial statements