中国地质大学长城学院本科毕业论文题目宝钢股份财务报表分析院别经济学院专业会计学学生姓名周雅学号013131737指导教师乔宏职称副教授2017年4月30日宝钢股份财务报表分析摘要随着经济全球化发展的加快，企业市场竞争力越来越强，尤其是在经济中占主要地位的钢铁企业。然而要想提升钢铁企业的竞争力则主要在于企业财务报表的分析与使用。本文运用会计学、财务报表分析等有关理论，采用理论和案例相结合的方法，利用公司信息披露的资产负债表、利润表、现金流量表以及其他相关资料，对企业的盈利能力、偿债能力、营运能力和发展能力进行综合分析。本文以宝山钢铁股份有限公司为例，通过利用比率分析法和图解分析法，对公司披露的资产负债表、利润表、现金流量表进行系统分析，并分析企业的偿债能力、盈利能力、发展能力与营运能力，发现企业经营过程中存在的问题，便于企业的投资者、债权人等做出合理的决策，为企业的未来发展提供合理化的建议，从而促进我国钢铁企业能更好的发展。关键词：财务报表；宝山钢铁；发展前景ABSTRACTWiththespeedingupofeconomicglobalization,theenterprisemarketcompetitionismoreandmorestrong,especiallyinthemainpartoftheeconomicstatusofironandsteelenterprises.However,ifyouwanttoimprovethecompetitivenessofironandsteelenterprisesaremainlyliesintheanalysisofthefinancialstatementsoftheenterpriseandtheuse.Thisarticleappliestherelevanttheoriesofaccounting,financialstatmentanalysis,etc,adoptthemethodofcombiningtheoryandcase,usingthecompany'sdisclosureofthebalancesheet,incomestatement,thecashflowstatementandotherrelatedinformation,toenterprise'sprofitability,debtpayingability,operationabilityanddevelopmentabilityofcomprehensiveanalysis.Inbaoshanironandsteelco.,LTDasanexample,throughtheuseofratioanalysisandgraphicalanalysismethod,anddisclosetothecompany'sbalancesheet,incomestatement,thecashflowstatementanalysissystem,andanalyzetheenterprise'ssolvency,profitability,developmentabilityandoperationability,findtheproblemsexistingintheprocessofenterprisemanagement,facilitateenterprisemakereasonabledecisionsofinvestors,creditors,providestherationalizationsuggestionforthefuturedevelopmentoftheenterprise,soastopromotethedevelopmentofChina'sironandsteelenterprisescanbetter.Keywords:Financialstatements;Baoshanironandsteel;Prospectsfordevelopment目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc480118250"1前言PAGEREF_Toc480118250\h1HYPERLINK\l"_Toc480118251"2财务报表相关理论分析PAGEREF_Toc480118251\h1HYPERLINK\l"_Toc480118252"2.1财务报表分析的概念PAGEREF_Toc480118252\h1HYPERLINK\l"_Toc480118253"2.2财务报表分析的方法PAGEREF