财务分析是企业根据相关资料,采用一系列专门的技术和方法,对企业已经进行和正在进行的有关筹资、投资和经营活动的盈利能力、运营能力、偿债能力等进行分析,帮助其他企业和个人,尤其是投资人了解该企业的过去,评价当前的现状,预测未来的发展趋势。[1]本文将站在投资者的立场,通过对杭州解百集团2013到2015年的财务报表分析,分别从企业的盈利能力、偿债能力、营运能力的对应财务指标进行分析,得出所需要的会计信息。 Financial analysis is based on relevant information, the enterprise uses a series of specialized techniques and methods to analyze the profitability, operation ability and solvency of the related fund-raising, investment and business activities that the enterprise has conducted and is in progress to help other enterprises and Individuals, especially investors, know the company’s past, evaluate the current status quo and predict future trends. [1] This article will stand in the position of investors. By analyzing the financial statements of Hangzhou Jiebai Group from 2013 to 2015, the paper analyzes the corresponding financial indicators of profitability, solvency and operating ability of the enterprises, Accounting information.