| Analysis of financial statement is an important part of financial management .It aims at offering reliable financial information for sound decisions by analyzing and comparing data that financial reports provide. And it helps to study all kinds of factors which influence the economic profit .It also evaluates financial position and business achievement scientifically while forecasting the development trends of finance. In a long period, under the plan-oriented economic system, the postal enterprises suffered a low level of management. Meanwhile owing to the poor productivity and technology , postal enterprises also had to bear a heavy burden of social service duty. All these have made the postal enterprise an inefficient and unprofitable system. This dissertation takes Jilin Post (1992-2002) into some deliberations .And by analyzing the financial reports provided ,we can find the existing problems in Jilin Post ,and therefore bright up some further solutions.Part One The Theory Of Finansial AnalysisThe importance of the financial analysisThe content of the financial analysis is different according to the different purpose and the user.The thesis will analysize the financial condition of JiLin Post Enterprise as the operator from the norrow sense of the point of view.The content of the financial analysis Basing on the financial statement as the data resource,the financial analysis reflects the management level of enterprises according on the four aspects of the profitability ,operating ,reimpursing and development abilities by kinds of the financial analysis methods.The methods of the financial analysis The main methods of the financial analysis involves the proportion analysis,the ratio analysis and the trend analysis etc.Part Two The analysis on Jilin Post EnterpriseThe statement analysis Firstly, let's have a look at the financial reports of Jilin Post.From the balance sheet, we find that the current assets scale is decreasing year by year while the fixed assets scale is increasing. And as the former rate is higher than the latter one ,total property in Jilin Post appears a descending trend. This phenomenon is a tow-side coin. First it makes the current assets take a smaller part of total property ,which strengthens the competitiveness of total property. But as soon as the internal structure of current assets is concerned, we find that other receivables are more than enough, besides some current assets that are hard to realize, such as inventories, prepaid expenses ,are increasing, which takes away much of the working capital. Moreover from the capital point of view , Post' liabilities are mainly current ones which have no capital cost, and the liability rate is decreasing year by year. For the reason of long time depression ,enterprises didn't realize its capital accumulation, and the owner's equity presents a decreasing trend.The income sheet shows that operating income has been greatly improved, and this proves that Jilin Post has enhanced its cost control .Yet we still notice that the ratio of administrative expense to operating income has always been higher than the average level and in recent three years even the increasing speed is higher .Backward in technique and inefficient in management, Jilin Post confronts a hard and profitless situation.Statement of cash flow shows that the input and output of cash are mainly in the operating activities. Because of a large amount of cash defrayment on cost, the enterprise' net cash is not adequate for the investment need ,and that weakens its ability to obtain cash.The financial analysis Secondly, we make some analysis of Jilin post's finance.According to the analysis of its profit index, jilin Post's sale profit and rate of return both increased these years. However the enterprise' competitiveness as a whole still remains on a low level..According to the analysis of its reimbursing ability, we find that its current assets and highly liquid assets were above the normal level, which shows a strong ability t...
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