ZX通讯公司财务报表分析研究

Analysis of ZX Corporation’s Financial Statements

摘要: 财务分析在企业经营管理中发挥着重要作用，通过科学的财务数据分析，能够让管理者更加清楚企业发展情况，同时掌握企业经营不足之处，为企业管理者提供科学的决策支持，及时调整企业经营模式，保障企业健康发展。为了保障企业顺应时展潮流，不断创新经营管理模式，企业必须将财务分析融入经营管理中，从而保障企业的健康发展。财务报表是会计信息披露的平台，也是向会计信息使用者提供信息的载体，能全面反映企业过去经营成果、财务状况以及现金流量，对企业经营、投资、筹资等财务活动有重要参考价值，也是评价企业管理层工作绩效的重要手段。本文以ZX通讯公司财务报表为例，运用多种分析方法，对该公司的持续经营能力以及经营状况的现状进行分析。

Abstract: Financial analysis plays an important role in enterprise operation and management. Through scientific financial data analysis, managers can be more clear about the development situation of enterprises and grasp the shortcomings of enterprise operation, so as to provide scientific decision support for enterprise managers, timely adjust the business model of enterprises and protect the healthy development of enterprises. In order to ensure that enterprises conform to the trend of The Times and constantly innovate the management mode, enterprises must integrate financial analysis into the management, so as to ensure the healthy development of enterprises. Financial state-ment is the platform for accounting information disclosure, as well as the carrier and platform to provide information to the users of accounting information. It can fully reflect the past operating results, financial status and cash flow of the enterprise. It has important reference value for the financial activities of enterprise operation, investment, financing and so on, and is also an important means to evaluate the performance of enterprise management. This paper takes the financial statements of ZX Corporation as an example and analyzes the current situation of the company’s going concern ability and operating status by using a variety of analysis methods.