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财务报表分析是一个重要而精细的项目,其主要目的是通过分析,找出企业在生产经营中存在的问题,用来判断近期的财务状况,预测未来其发展走向[1]。本文将以投资者的角度,通过浙江新和成2012年到2015年的财务报表分析,分别从企业的盈利能力、偿债能力、运营能力、现金流量等方面,得出所需要的会计信息,并提出改进的建议。
Financial statement analysis is an important and detailed project whose main purpose is to find out the problems existing in the production and operation of an enterprise through analysis and to judge the recent financial status and predict its future development [1]. This article will be from the investor’s point of view, through the new Zhejiang and 2012 to 2015 financial statements analysis, respectively, from the company’s profitability, solvency, operating capacity, cash flow and other aspects of the required accounting information, and Make suggestions for improvement.