摘  要:上市公司的財務報表是公司的財務狀況、經營業績和發展趨勢的綜合反映，是經營者分析經營活動中存在的問題、總結經驗，從而改善經營活動提高管理水平的重要參考，同時也是投資者了解公司、決定投資行為的第一手資料。因此，企業的各項財務分析指標是投資者、債權人、經營者共同關注的重要指標。

　　　本文主要是以重慶鋼鐵股份有限公司各項財務指標為分析對象進行研究。主要通過運用常用的比較分析法，比率分析法等財務分析方法，以重慶鋼鐵股份有限公司2010年至2012年的財務報表為基礎，對報告期內資產負債表，利潤表等進行分析，以及對公司的償債能力、營運能力、盈利能力、發展能力等財務指標進行業績評價研究，為企業經營者決策提供參考。

關鍵詞：重慶鋼鐵股份有限公司  財務指標  業績評價

ABSTRACT:The financial statements of listed companies is the company's financial position, business performance and developing trend of comprehensive reflection. The financial statements of listed companies is the operator to analyze the problems existing in the management activity and sum up experience，to improve business operations and improve the management level of important reference, As well as investors know first-hand information, determine the investment behavior. Therefore, the enterprise of the financial analysis indicators are important index of the concern of investors, creditors, managers. 

　　　In this paper, main financial indicators in chongqing iron and steel co., LTD. As analysis object for research. Mainly by using commonly used comparative analysis method, ratio analysis and financial analysis methods, in chongqing iron and steel co., LTD. 2010-2012, on the basis of the financial statements of the reporting period the balance sheet, income statement, etc is analyzed, and the company's solvency, operating capacity, profitability, development capacity, performance evaluation research on the financial indicators such as the reference for the decision of business operators. 

Keywords: chongqing iron and steel co., LTD ；Financial indicators ；The performance evaluation