摘要:在全球經(jīng)濟(jì)一體化高度發(fā)展的背景下，企業(yè)競(jìng)爭(zhēng)不僅局限于國(guó)內(nèi)，更擴(kuò)大到了世界范圍。劇增的競(jìng)爭(zhēng)壓力也迫使企業(yè)開(kāi)始向多元化、復(fù)雜化的趨勢(shì)發(fā)展，這些變化趨勢(shì)都導(dǎo)致了企業(yè)財(cái)務(wù)活動(dòng)的復(fù)雜化進(jìn)程。正是需要財(cái)務(wù)報(bào)表的分析過(guò)程，才能明確導(dǎo)致企業(yè)財(cái)務(wù)變化的因素，才能讓決策者針對(duì)這些變化采取相應(yīng)措施。

本文在對(duì)有關(guān)財(cái)務(wù)報(bào)表分析的基本概念等作了詳細(xì)闡述解釋之后，以濟(jì)南鋼鐵股份有限公司2007-2011年的財(cái)務(wù)報(bào)表為例，運(yùn)用了趨勢(shì)分析、比率分析、圖表分析以及杜邦分析等方法，對(duì)濟(jì)鋼資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表列示出的數(shù)據(jù)進(jìn)行了詳細(xì)分析。分析發(fā)現(xiàn)，濟(jì)南鋼鐵的資本結(jié)構(gòu)不大穩(wěn)定，資產(chǎn)質(zhì)量還急需提高，利潤(rùn)情況同樣不容樂(lè)觀，針對(duì)這些問(wèn)題，濟(jì)鋼應(yīng)該考慮及時(shí)收回貨款，豐富籌資方式，對(duì)閑置資產(chǎn)進(jìn)行有效盤(pán)活，最后努力提高銷(xiāo)售毛利率，扭轉(zhuǎn)企業(yè)處于行業(yè)劣勢(shì)的局面。

關(guān)鍵詞 工業(yè)企業(yè)；財(cái)務(wù)報(bào)表；分析研究；建議措施

Abstract:With the global economic integration highly developed, business competition is not limited to domestic, but worldwide. The sharp increase in the pressure of the competition is also forcing every company choose the more diverse and complex way to go. These trends led to the complex process of corporate finance activities. And it is the financial analysis, which can make these factors led to the changes clearly,and help decision-makers to take appropriate measures to these changes.

　　　After explaining the basic concept of the financial statement analysis, the paper than focused on the analysis of Jinan Iron and Steel Co., Ltd.'s financial statements from 2007 to 2011, with the help of trend analysis, ratio analysis, chart analysis and DuPont analysis, the data listed in balance sheet, income statement, cash flow statement was analyzed thoroughly. After the analysis, we found that the capital structure of Jinan Iron and Steel Co., Ltd. was not stable, the asset quality was in an urgent need to improve, and the profit situation as the same. Aimed to these troubles, the company should consider recovering the money timely, expanding ways of financing, making an inventory of idle assets, and in the end, Jinan Iron and Steel Co., Ltd. need to improve the sales margins, in order to reverse the situation of disadvantage in the industry.

Keywords  Industrial enterprises  Financial Statements  Analysis  Proposed measures

　　　本文以分析濟(jì)南鋼鐵股份有限公司的財(cái)務(wù)報(bào)表為重點(diǎn)，在此之前，先對(duì)有關(guān)財(cái)務(wù)報(bào)表分析的基本概念等作了詳細(xì)闡述解釋?zhuān)瑸楹笪牡於死碚摶A(chǔ)。

　　　在具體分析時(shí)，第一，先對(duì)資產(chǎn)負(fù)債表列示出的資產(chǎn)結(jié)構(gòu)、負(fù)債及所有者權(quán)益結(jié)構(gòu)進(jìn)行分析，初步判斷濟(jì)鋼整體資金結(jié)構(gòu)的合理性，然后再據(jù)此分析濟(jì)鋼的償債能力和營(yíng)運(yùn)能力；第二，從利潤(rùn)表反映出的收入費(fèi)用結(jié)構(gòu)判斷公司整體經(jīng)營(yíng)情況，之后再據(jù)表分析出公司的盈利能力；第三，根據(jù)現(xiàn)金流量表，得出濟(jì)鋼現(xiàn)金流入流出之比，以此判斷公司現(xiàn)金資本的流通情況，再結(jié)合上述兩表，可對(duì)公司發(fā)展能力進(jìn)行深入的研究。

在分析過(guò)程中，不難發(fā)現(xiàn)濟(jì)鋼在經(jīng)營(yíng)過(guò)程中存在的失誤和問(wèn)題，文章最后針對(duì)公司存在的問(wèn)題，提出了相應(yīng)的措施建議，旨在提高公司的經(jīng)營(yíng)管理能力，促進(jìn)公司的進(jìn)一步發(fā)展。