The Listed Companies Financial Statements Analysis And Case

In the highly developed market economic environment, the separation of the company ownership and the management require the listed company reveal financial information. Because the outside profit groups are not involve in the company operation, only by using financial information revealed by company, can they learn company financial condition. They must analyze financial information especially the data in the Financial Statements when they want to know more information. Although the Financial Statements can provide much information, they have limits which we know. The limits affect the conclusion of statements analysis.At first, this paper states the background of analysis of the Financial Statements, point out the necessity of analysis as company ownership and the management separated and classifies the users of statement. And then, the author introduces some common ways of statement analysis and analyzes the Financial Statements of Vanke Limited Corporation by using the ways. The author analyzes and compares the financial rate and statements in terms of the financial information revealed by Vanke CO., LTD. By doing so ,we know the quality of the total assets, the beneficial ability, the solvency of long-term and short-term loans, the cash flow, the situation of investment, the tendency of development and the competition ability. The above analysis is meaningful for the users of statements. And another one, the author points out some limits of the Financial Statement analysis, so the users can not rely on the statements excessively and explains the effect of the limits to users through some small cases. At last, the author suggests some improving ways aim at the above limits in order to make statements more useful to the users.