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财务分析是通过阅读报表资料等方法,对公司的筹融资活动、经营活动、分配活动的盈利能力、营运能力、偿债能力和增长能力状况进行分析与评价的经济管理活动。而对上市公司财务状况在金融领域的分析,主要关注点在于公司股票在金融市场上的表现。本文以紫光股份的财务状况为例,探究分析上市公司财务状况的方法并深入分析其金融意义,从企业内部、个人投资者和政府三个角度探讨此项研究的现实意义。
Financial analysis is the economic management activities of analyzing and evaluating the company’s financing activities, business activities, profitability of distribution activities, operating ability, solvency and growth ability by reading the report data and other methods. The analysis of the financial position of listed companies in the financial sector focuses mainly on the performance of corporate shares in the financial markets. This paper takes the financial status of Ziguang as an example to explore the method of analyzing the financial status of listed companies and to analyze its financial significance in-depth. The practical significance of this study is discussed from the perspectives of enterprise, individual investors and the government.