读者出版传媒股份公司财务报表分析

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摘 要

随着社会的不断进步与发展，财务报表分析在日常经营活动中日益发挥重要作用。公司在经营决策方面应与财务报表保持一致。财务报表分析会影响领导者的决策，从而影响企业发展方向。财务报表只是代表本年一定时期的财务状况，决策者不能只依靠这个数据来做决策，应该和往年同期数据作比较，否则管理决策意义不大。公司的财务报表应结合实际情况，将公司本年及往年的财务报表与同一行业进行比较，剔除随意性和非本质性的东西，统筹兼顾合理分析财务报表中反映出来的财务状况。根据读者出版传媒股份有限公司2016-2018三年的企业财务报表，计算公司偿付能力、经营能力、盈利能力和发展潜力等财务指标，提供相关决策信息；以确保投资决策的准确性和准确性。

关键词：读者传媒；财务报表；财务分析

本科论文

Abstract

With the continuous progress and development of society, financial statement analysis plays an increasingly important role in daily business activities. The company shall keep consistent with the financial statements in terms of business decisions. The analysis of financial statements will affect the decision-making of leaders, thus affecting the development direction of enterprises. The company's financial statements reflect only the financial position of the year. The decision-makers cannot only rely on this data to make decisions. They should make comparison with the data of the same period of previous years, otherwise, the management decision is of little significance. The company's financial statements should be comprehensively evaluated in combination with macroeconomic factors, compare the company's history vertically and horizontally with that of the same industry, remove the randomness and non essential things, and comprehensively and reasonably analyzing the financial situation reflected in the financial statements, remove the randomness and non essential things, and comprehensively and reasonably analyze the financial situation reflected in the financial statements. According to the enterprise financial statements of reader publishing media Co., Ltd. in 2016-2018 In order to ensure the correctness and accuracy of the investment decision, the financial indicators of the enterprise in terms of solvency, operation ability, profitability and development ability can obtain substantive information related to the decision.

Keywords: Reader media; Financial statements; Financial analysis

本科论文

目 录

摘 要 ................................................................... I Abstract ................................................................ II 第一章 绪论 .............................................................. 1

1.1研究背景 .......................................................... 1 1.2 研究目的和意义 .................................................... 1 1.3 研究内容和方法 .................................................... 1

1.3.1研究内容 ..................................................... 1 1.3.2研究方法 ..................................................... 2

第二章 读者出版传媒股份公司概况 .......................................... 3

2.1读者出版传媒股份公司发展历程 ...................................... 3 2.2读者出版传媒股份公司的经营业务范围与经营成果 ...................... 3 第三章 读者出版传媒股份公司财务报表基本面分析 ............................ 4

3.1 资产负债表分析 .................................................... 4

3.1.1资产变动分析 ................................................. 4 3.1.2负债变动分析 ................................................. 5 3.2利润表分析 ........................................................ 6

3.2.1期间费用分析 ................................................. 6 3.2.2利润表分析 ................................................... 7 3.3现金流量表分析 .................................................... 7

3.3.1经营活动产生的现金流量表分析 ................................. 8 3.3.2投资活动产生的现金流量表分析 ................................. 9 3.3.3筹资活动产生的现金流量表分析 ................................ 10

第四章 读者出版传媒股份公司财务能力分析 ................................. 11

4.1 偿债能力分析 ..................................................... 11

4.1.1短期偿债能力分析 ............................................ 11 4.1.2长期偿债能力分析 ............................................ 11 4.2营运能力分析 ..................................................... 12

4.2.1流动资产周转率 .............................................. 12