Analysis Of Financial Statements To Vanke Limited By Share Ltd As An Example

The human society has been developing rapidly in recent years, and the Accounting also follows the development of The Times, the financial statements are continuous, systematic, integrated and comprehensive which reflect the economic intercourse of different accounting entity. And the financial statement analysis is becoming more and more important in modern society.This paper firstly introduces the theoretical framework of financial statements and financial statement analysis, comprehensive analysis method, and the limitations of financial statement analysis. Secondly from a outside users view, based on the financial statements and annual audit report of recent three years, the article introduces the company, and make a study of the strategy analysis. Then the trend analysis and structure analysis of the balance sheet, income statement, cash flow statement of this company, the relevant financial indicators and the DuPont Analysis. Finally, review the company’s financial position and operation performance, point out some problems in operation and management, and provide suggestions for reference. Furthermore, hope the paper is helpful to evaluate the company’s investment value in stock market.The reasonable research method is very important to the study of the science, this paper mainly adopts the data access method, case analysis, chart analysis method and some basic research methods to analyze. The author mainly through books, journals, Internet access a lot of relevant information to complete the work, in the whole writing process, always adhere to the principle of integrating theory with practice to study and solve the practical problems. Through the theory of reading data, to build and to determine the financial statements analysis framework, to analyze financial data by Limited by Share Ltd to enterprises in nearly three years, in order to draw relevant conclusions.