摘要：財務分析是一項對企業生產經營狀況重要的評價，綜合地反應企業的經營成果。其償債能力，營運能力，盈利能力指標及其對企業整體財務水平的分析，既是對企業前期活動的總結，又是對未來的預測，滿足不同利益相關者的需要。因此財務分析在經營決策過程中起重要作用，在現代企業管理決策中處于核心地位。

　　　本文主要對餐飲業進行財務分析，以上海揚子江大酒店有限公司的2011年度-2012年度的財務報表作為分析依據。首先，從直觀上對財務信息進行闡述說明該公司的經營狀況；其次，從該公司的營運能力方面，償債能力方面，以及盈利能力方面，結合財務分析的相關方法和公式計算出主要的財務指標，通過兩年指標反映公司的經營與財務狀況，由指標的增減變動反映公司的經營管理的好壞；接著，運用杜邦體系全面綜合地反映上海揚子江大酒店有限公司的盈利能力，同時用因素分析法和連環替代法對杜邦體系下的權益凈利率進行差異分析說明，指出導致兩年差異的原因所在；最后，指出分析過程中發現的問題，并針對問題提出個人見解和相應的措施。

關鍵詞：財務分析 財務指標 財務狀況 能力分析

Abstract: Financial analysis is an important for enterprise production and operation condition evaluation. Comprehensive reaction of enterprises operating results, to the enterprise development foundation of the debt paying ability, operation ability, profit ability and the analysis of the overall level is not only the summary to early activity, and predictions for the future. It meets the different stakeholders’ needs, financial analysis is therefore management play an important role in the decision-making process, in a core position in the modern enterprise management decision.

    This article mainly about catering to financial analysis, it is based on the 2011-2012 annual financial statements of Renaissance Shanghai Yangtze hotel co., LTD. First of all, from the intuitive to show the financial information in the operations of the company; Secondly, from the aspects of the company's operating capacity, solvency, and profitability, based on the relevant methods of financial analysis and the formula to calculate the main financial indicators, through 2 years index reflect the company's operating and financial situation, by changes in the increase or decrease in indicators reflect the company's management is good or bad; Then, and using the dupont system comprehensive reflect the profitability of Renaissance Shanghai Yangtze hotel co., LTD., at the same time, using factor analysis method and serial replacement method of dupont system further variance analysis shows that the net interest rate of the rights and interests, pointed out that the causes of differences in 2 years; Finally, discusses the problems found in the process of analysis, and put forward the personal opinion for problems and the corresponding measures.

Key Words: Financial Analysis  Financial Index  Financial Condition   Capability Analysis