摘要:隨著我國酒店業迅猛發展，酒店業對國民經濟和整個社會的發展具有巨大的促進作用。而酒店上市公司作為酒店管理業中的佼佼者，其經營業績的好壞可以在一定程度上反映酒店管理業的整體盈利水平和發展潛力。本文借鑒現代財務分析方法，以目前中國酒店管理業為背景，以上海漢庭貫誠酒店管理公司為研究樣本通過償債能力分析、盈利能力分析、營運能力分析三方面對目前公司使用的財務分析方法進行說明分析。通過這些財務分析方法可以看到漢庭貫誠本期的經營成果、財務狀況以及未來發展趨勢，對經營管理者具有一定的指導作用，方便管理者對企業日后的經營和發展制定恰當地決策。也可以為投資者分析是否選擇漢庭股票提供參考依據，給出了企業以后的發展策略。

　　　在此基礎上，由于時代變化、公司經營問題復雜等很多因素漢庭貫誠公司在進行財務分析時仍存在很多問題，部分是財務分析方法自身存在不可避免的問題，部分是漢庭貫誠公司使用中存在人為問題?；谶@些問題，本文一方面對漢庭貫誠目前使用的財務分析方法進行完善，另一方面引入新的財務分析方法。

關鍵詞 財務分析方法；分析指標；財務比率綜合分析法

Abstract:With the rapid development of Chinese hotel industry, hotel industry has a great role in promoting the development of national economy and society as a whole. And the hotel listing Corporation as the market leader in hotel management industry, the overall level of profitability and development potential and their performance can reflect the hotel management industry in some extent. Learning from modern financial analysis methods, at the current China hotel industry as the background, with Shanghai Hanting Guancheng Hotel Management Company as research sample, analysis the company’s financial analysis methods through the sides of solvency analysis, profitability analysis,and operation ability analysis. By studying You can see the operating results, financial situation and the future development trend of Hanting Guancheng through these financial analysis method, these has the certain instruction function to the management and convenient managers to make appropriate decisions on the operation and development of enterprises in the future. Those Can also provide reference for investors whether or not to Hanting stock and present the development strategies of enterprise future.

　　　On this basis, due to the complex business problems, many factors such as times change,  Hanting Guancheng still has a lot of problems in the financial analysis, some inevitable problems and some human problems. Due to these, on the one side, we improve the methods of financial analysis currently used , on the other side, we introduce some new financial analysis methods.

Keywords  Financial analysis    Analysis index    Financial ratio analysis